Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand
Income TaxOther Legal Matters
The ITAT has upheld the deletion of a "₹59.11 lakh income tax demand on franchise payments," ruling that "no TDS is required under Section 194J." The tribunal's decision provides a significant victory for the taxpayer. The ruling clarifies that a tax authority cannot impose a demand without a valid reason.
