Case of CIT vs Jordanian Airlines, HC Delhi Judgement Dated 22nd January 2026. HC reaffirmed that supplementary commission (incentives) paid to travel agents constitutes ‘commission’ under Section 194H, requiring deduction of tax at source. As the travel agents had already paid taxes on the commission, the court held that the demand for the principal tax amount was not maintainable. The revenue can only recover interest, not the principal tax amount from the airline.