Clearing the Air: Airtel's SC Decision provides clarity on test of Agency

rightly pointed out sir that the decision has far reaching implications so far as the analogy relating to principle and agent or service provider or receiver relationship is to be seen. even in case of transaction relating to TDS issues for 194R where also no incentive or benefits are being provided by the manufacturer to its distributors or dealers so as to attract tds , as they are not doing the sales for the manufacturer rather for themselves only

Navin Khandelwal 23/04/2024