Airlines Liable for TDS on Agent Commission, But Only Interest Recoverable if Agent Already Paid Tax: Delhi HC

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Airlines Liable for TDS on Agent Commission, But Only Interest Recoverable if Agent Already Paid Tax: Delhi HC

Direct Tax

Published on

27/01/2026

By Mariya Paliwala

Airlines Liable for TDS on Agent Commission, But Only Interest Recoverable if Agent Already Paid Tax: Delhi HC

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The Delhi High Court has held that foreign airlines are liable to deduct tax at source (TDS) on supplementary commission paid to travel agents under Section 194H of the Income Tax Act, 1961. However, where the agents have already paid income tax on such commission, the department cannot recover the principal TDS amount again and…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Airlines Liable for TDS on Agent Commission, But Only Interest Recoverable if Agent Already Paid Tax: Delhi HC

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