NDLI: The Director, Prasar Bharati Vs. Commissioner of Income Tax, Thiruvanthapuram

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961: s. 194H Explanation
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Income Tax Act, 1961: s. 194H Explanation – Payment ofCommission or brokerage – Applicability of s. 194H – Appellant-assessee entering into an agreement with several advertisingagencies – Payment made by appellant to the agencies, towardscommission in terms of agreement – Assessment order by theAssessing Officer that provisions of s. 194H are applicable to thepayments made by the appellant to the Agencies and since theappellant failed to deduct the “tax at source” from the amount paidto the agencies, the appellant committed default thereby attractingthe rigor of s. 201(1) – Said order upheld by CIT(Appeals), however,set aside by the tribunal – In appeal, the High Court upheld theorder of CIT(Appeals) and AO – On appeal, held: Provisions of s.194H are applicable to the appellant because the payments madeby appellant pursuant to the agreement were in the nature of paymentmade by way of “commission” – In view thereof, the appellant wasunder statutory obligation to deduct the income tax at the time ofcredit or/and payment to the advertisement agencies – Non-compliance of s.194H by the assessee attracts the rigor of s. 201which provides for consequences of failure to deduct or pay the taxas provided u/s. 194H – Thus, the provisions of s. 201 rightly invokedagainst the appellant by the assessing authority.
Judge	Hon'ble Mr. Justice Abhay Manohar Sapre
Neutral Citation	2018 INSC 298
Petitioner	The Director, Prasar Bharati
Respondent	Commissioner Of Income Tax, Thiruvanthapuram
SCR	[2018] 3 S.C.R. 287
Judgement Date	2018-04-03
Case Number	3496

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