TDS applicability to an IATA recognised Air travel agent to its sub agents

Querist : Anonymous (Querist) 02 August 2011 This query is : Resolved
dear all,

Please let me know on tds applicability to an IATA recognized Air travel agents who sells air tickets to customers through their sub agents, acting for them in different corner of the city, they provide ticket to sub agents at a discount price. Is the main agent is suppose to deduct tax on this discount given as per 194h ....case laws details if any...please...

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Raj Kumar Makkad (Expert) 02 August 2011
Yes, Such agents are required to deduct TDS as per provision of section 194 of IT Act.

Querist : Anonymous (Querist) 02 August 2011
thanks for your view sir,
sir can you please confirm the situation with the case law details given below...

Calcutta High Court
Commissioner Of Income Tax,Tds, ... vs M/S. Blue Bird Leisure And ... on 25 August, 2008
Author: Pinaki Chandra Ghose
ITA No.434 of 2008
G.A.No.1884 of 2008

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