The Dir. Prasar Bharati vs Commissioner Of Income Tax, ...

The Supreme Court addressed the applicability of Section 194H of the Income Tax Act concerning payments made by Prasar Bharati Doordarshan Kendra to advertising agencies. The Court held that the payments constituted 'commission' under Section 194H, necessitating tax deduction at source. The High Court's reversal of the Income Tax Appellate Tribunal's order was upheld, confirming the requirement for the appellant to comply with tax deduction obligations under the Income Tax Act.