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May 2024

Glimpses Of Supreme Court Rulings

By Kishor Karia, Chartered Accountant | Atul Jasani, Advocate
Reading Time 12 mins

2 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

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