Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreBCAJ Brieficles are short-format, web-only articles on contemporary topics of professional importance that are open-for-all to read & share.
Explore BrieficlesExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn MoreMonthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
Learn MoreFor queries, collaborations, and insights to forge, Drop a line, share thoughts, inquiries galore, At BCAJ, your messages, we eagerly explore.
Learn More2 Bharti Cellular Limited vs. Assistant Commissioner of Income Tax, Circle 57,
Kolkata and Ors.
Civil Appeal Nos. 7257 of 2011 and Ors. Decided On: 28th February, 2024
Deduction of tax at source— Section 194-H of the Act fixes the liability to deduct tax at source on the ‘person responsible to pay’ — The Assessees neither pay nor credit any income to the person with whom he has contracted — The Assessees, therefore, would not be under a legal obligation to deduct tax at source on the income / profit component in the payments received by the distributors / franchisees from the third parties / customers, or while selling/transferring the pre-paid coupons or starter-kits to the distributors
The Assessees were cellular mobile telephone service providers in different circles as per the licence granted to them under Section 4 of the Indian Telegraph Act, 1885by the Department of Telecommunications, Government of India. To carry on business, the Assessees have to comply with the licence conditions and the Rules and Regulations of the DoT and th