Supreme Court of India
The Director, Prasar Bharati v. Commissioner of Income Tax, Thiruvanthapuram
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that in the light of H.C. Pandey (supra) , the situation is very clear that when original tenant dies, the legal heirs inherit the tenancy as joint tenants and occupation of one of the tenant is occupation of all the joint tenants.
Judgment, page 37
From the headnote
Income Tax Act, 1961: s. 194H Explanation – Payment of Commission or brokerage – Applicability of s. 194H – Appellant- assessee entering into an agreement with several ad vertising agencies – Payment made by appellant to the agencie s, towards commission in terms of agreement – Assessment order by the Assessing Officer that provisions of s. 194H are appl icable to the payments made by the appellant to the Agencies and since the appellant failed to deduct the “tax at source” from the amoun t paid to the agencies, the appellant committed default ther eby attracting the rigor of s. 201(1) – Said
Authorities it was built on
Where later benches applied it
- 2024 Bharti Cellular Limited (now Bharti Airtel Limited) v. Assistant Commissioner of Income Tax, Circle 57, Kolkata and Another
- 2022 Singapore Airlines Ltd. v. C.I.T., Delhi
Of those, 2 referred to
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