{"id":4401,"date":"2026-02-03T05:19:58","date_gmt":"2026-02-03T05:19:58","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4401"},"modified":"2026-02-03T05:20:00","modified_gmt":"2026-02-03T05:20:00","slug":"income-tax-hc-delhi-judgement-dated-22-01-2026-tds-on-agent-commission-only-interest-recoverable-if-tax-paid","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/income-tax-hc-delhi-judgement-dated-22-01-2026-tds-on-agent-commission-only-interest-recoverable-if-tax-paid\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 22\/01\/2026 – TDS on Agent Commission, only interest recoverable if Tax Paid\u00a0"},"content":{"rendered":"\n

Case of CIT vs Jordanian Airlines, HC Delhi Judgement Dated 22nd<\/sup>\u00a0January 2026.\u00a0<\/em>HC\u00a0reaffirmed that supplementary commission (incentives) paid to travel agents constitutes \u2018commission\u2019 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.\u00a0The revenue can only recover interest, not the principal tax amount from the airline.\u00a0<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 22\/01\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of CIT vs Jordanian Airlines, HC Delhi Judgement Dated 22nd\u00a0January 2026.\u00a0HC\u00a0reaffirmed that supplementary commission (incentives) paid to travel agents […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4401","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, HC Delhi Judgement Dated 22\/01\/2026 - 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