Supreme Court of India
Singapore Airlines Ltd. v. C.I.T., Delhi
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 none of the 104 cases penalty was leviable under Section 271C as the respondent in each case has discharged its burden of showing reasonable cause for failure to deduct tax at source.
Judgment, page 40
From the headnote
Income Tax Act, 1961: s. 194H – Tax Deduction at the Source on Commission and brokerage – Interpretation of s. 194H – On facts, assessee airlines selling their flight tickets through the travel agents – Arrangement between the airlines and the travel agents governed by Passenger Sales Agency Agreements, wherein agents are entitled for 7% of the Base Fare as the Standard Commission, however, they were at liberty to set a price higher than the Net Fare demanded by the airline and the additional amount that the travel agents charged over and above the Net Fare that was quoted by the airlines as…
Authorities it was built on
- 1956 Nagubai Ammal & Others v. B. Shama Rao & Others.
- 2009 Commissioner of Income-tax, New Delhi v. M/s Eli Lilly & Company (india) Pvt. Ltd.
- 1977 Bhopal Sugar Industries Ltd. v. Sales Tax Officer, Bhopal
- 1960 Qamar Shaffi Tyabji v. The Coi\li\jlssloner, Excess Profits Tax, Hyderabad
- 2018 The Director, Prasar Bharati v. Commissioner of Income Tax, Thiruvanthapuram
- 2007 M/s Hindustan Coca Cola Beverage Pvt. Ltd. v. Commissioner of Income Tax
- 1954 Lakshminarayan Ram Gopal and Son Ltd. v. The Government of Hyderabad
- 1971 Khedut Sahakari Ginning & Pressing Society Ltd. v. State of Gujarat
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 M/s Bhagwandas B. Ramchandani v. British Airways
Of those, 1 referred to · 1 mentioned
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