Home › Tax Laws › CIT v. Zee Entertainment Enterprises Ltd. (2018) 254 Taxman 370 (Bom.)(HC)/Editorial : SLP of revenue is dismissed due to low tax effect CIT v. Zee Entertainment Enterprises Ltd. ( 2020) 269 Taxman 569 (SC)

CIT v. Zee Entertainment Enterprises Ltd. (2018) 254 Taxman 370 (Bom.)(HC)/Editorial : SLP of revenue is dismissed due to low tax effect CIT v. Zee Entertainment Enterprises Ltd. ( 2020) 269 Taxman 569 (SC)

S. 194H : Deduction at source – Commission or brokerage –Reimbursement of expenses -Not liable to deduct tax at source .

Dismissing the appeal of the revenue the Court held that , Company Zee Turner paid commission to its constituents on behalf of assessee, which was reimbursed hence not liable to deduct tax at source . (Followed CIT v. Siemens Aktiongesellschaft ( 2009) 310 ITR 320 ( Bom) (HC), DIT(IT) Krupp Udhe Gmbh( 2013) 354 ITR 173 ( Bom) (HC)   (AY. 2006-07 to 2010-11)