Liability to deduct tax at source

1 judgment tagged with this keyword in the official report. Filter or search within these · Subject index

• Bharti Cellular Limited (Now Bharti Airtel Limited) v. Assistant
  2024 INSC 14828 February 2024Disposed of

  The liability to deduct tax at source u/s.194-H, Income Tax Act, 1961 on the amount which, as per the Revenue, is a commission payable to an agent by the assessees-cellular mobile telephone service providers under the…