Dismissing the appeal of the assessee the Court held that , payment of commission made to advertisement agencies was liable to deduct tax at source . Non compliance was held to be attracted the provision of S. 201(IA) of the Act. ( CA No. 3496-3497 of 2018, dt. 03.04.2018)
Director, Prasar Bharti v. CIT(2018)403 ITR 161/ 164 DTR 177/ 302 CTR 9/255 Taxman 1 (SC) , www.itatonline.org/Editorial: CIT v. Director, Prasar Bharti ( 2010) 325 ITR 205/ 230 CTR 277 /189 Taxman 315 ( Ker) (HC) is affirmed
S. 194H : Deduction at source – Commission or brokerage –Principal and agent -Payment of commission made to advertisement agencies was held to be liable to deduct tax at source . Non compliance was held to be attracted the provision of S. 201 [ S. 201(IA ]