SINGAPORE AIRLINES LTD. vs C.I.T.,DELHI — C.A. No. 6964 - 6965/2015

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010223282009

Filing Date

29-Jul-2009

Registration No

C.A. No. 6964 - 6965/2015

Diary Number

22328/2009

Order Date

14-Nov-2022

Document Type

Judgement - of Main Case

Neutral Citation

2022 INSC 1201

Disposal Type

Partly Allowed

Last updated 05-Jul-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.SINGAPORE AIRLINES LTD.

    Adv. BHARGAVA V. DESAI[P-1]

Respondent(s)

  1. 1.C.I.T.,DELHI

    Adv. RAJ BAHADUR YADAV[R-1]

Case History

  1. Case disposedDisposed

  2. 14-Nov-2022

    Judgement - of Main CaseView PDF

  3. 14-Nov-2022

    ROP - of Main CaseView PDF

  4. 14-Nov-2022

    Fixed Date by Court

    Hon'ble Mr. Justice Surya Kant and Hon'ble Mrs. Justice B.V. Nagarathna

  5. 29-Sep-2022

    ROP - of Main CaseView PDF

  6. 29-Sep-2022

    Fixed Date by Court

    Hon'ble Mr. Justice Surya Kant and Hon'ble Mr. Justice M.M. Sundresh

  7. 28-Sep-2022

    ROP - of Main CaseView PDF

  8. 28-Sep-2022

    Fixed Date by Court

    Hon'ble Mr. Justice Surya Kant and Hon'ble Mr. Justice M.M. Sundresh

  9. 27-Sep-2022

    ROP - of Main CaseView PDF

  10. 27-Sep-2022

    Fixed Date by Court

    Hon'ble Mr. Justice Surya Kant and Hon'ble Mr. Justice M.M. Sundresh

  11. 30-Aug-2022

    ROP - of Main CaseView PDF

  12. 30-Aug-2022

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice J.K. Maheshwari

  13. 16-Dec-2021

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Sanjiv Khanna

  14. 15-Dec-2021

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Sanjiv Khanna

  15. 14-Dec-2021

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Sanjiv Khanna

  16. 09-Dec-2021

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Sanjiv Khanna

  17. 08-Dec-2021

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Sanjiv Khanna

  18. 07-Dec-2021

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Sanjiv Khanna

  19. 09-Feb-2018

    Fixed Date by Court

    Registrar (J) - II

  20. 25-Jan-2018

    Ordinary

    Registrar (J) - II

  21. 17-Nov-2017

    First hearing

    Initial hearing scheduled

  22. 09-Aug-2016

    ROPView PDF

  23. 09-Aug-2016

    Office ReportView PDF

  24. 09-Aug-2016

    ROPView PDF

  25. 30-Jun-2016

    ROPView PDF

  26. 30-Jun-2016

    Office ReportView PDF

  27. 30-Jun-2016

    ROPView PDF

  28. 30-Mar-2016

    ROPView PDF

  29. 30-Mar-2016

    Office ReportView PDF

  30. 30-Mar-2016

    ROPView PDF

  31. 08-Feb-2016

    ROPView PDF

  32. 08-Feb-2016

    Office ReportView PDF

  33. 08-Feb-2016

    ROPView PDF

  34. 12-Jan-2016

    Office ReportView PDF

  35. 08-Sep-2015

    ROP - of Main CaseView PDF

  36. 08-Sep-2015

    ROP - of Main CaseView PDF

  37. 21-Apr-2015

    ROP - of Main CaseView PDF

  38. 21-Apr-2015

    ROP - of Main CaseView PDF

  39. 05-Dec-2014

    ROP - of Main CaseView PDF

  40. 05-Dec-2014

    ROP - of Main CaseView PDF

  41. 31-Oct-2014

    ROP - of Main CaseView PDF

  42. 31-Oct-2014

    ROP - of Main CaseView PDF

  43. 29-Aug-2014

    ROP - of Main CaseView PDF

  44. 29-Aug-2014

    ROP - of Main CaseView PDF

  45. 21-Apr-2011

    ROP - of Main CaseView PDF

  46. 15-Mar-2011

    ROP - of Main CaseView PDF

  47. 14-Feb-2011

    ROPView PDF

  48. 11-Jan-2011

    ROP - of Main CaseView PDF

  49. 26-Nov-2010

    ROP - of Main CaseView PDF

  50. 01-Oct-2010

    ROP - of Main CaseView PDF

  51. 06-Sep-2010

    ROP - of Main CaseView PDF

  52. 22-Jul-2010

    ROP - of Main CaseView PDF

  53. 11-May-2010

    ROP - of Main CaseView PDF

  54. 12-Apr-2010

    ROP - of Main CaseView PDF

  55. 11-Mar-2010

    ROP - of Main CaseView PDF

  56. 29-Jan-2010

    ROP - of Main CaseView PDF

  57. 18-Dec-2009

    ROP - of Main CaseView PDF

  58. 16-Nov-2009

    ROP - of Main CaseView PDF

  59. 14-Sep-2009

    ROP - of Main CaseView PDF

  60. 31-Aug-2009

    ROP - of Main CaseView PDF

  61. 29-Jul-2009

    Case filed

    Registration No. C.A. No. 6964 - 6965/2015

  62. [ 2022 INSC 1201 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Summary: Singapore Airlines Ltd. v. CIT, Delhi (C.A. No. 006964-006965/2015) Decision: The Supreme Court held that airlines must deduct tax at source (TDS) under Section 194H on supplementary commissions earned by travel agents, but limited recovery since the agents already paid income tax on these amounts. Penalties were quashed. Key Reasoning: The Court found that travel agents act as principals' agents under Passenger Sales Agency Agreements, making supplementary commissions (amounts charged above the airline's net fare) subject to TDS as "commission" under Section 194H read with Contract Act Section 182. Although the airlines lacked control over final ticket prices, this doesn't exempt them from TDS obligations since agency relationships permit agents discretion. The BSP billing system made TDS calculation practical and feasible. This case analysis is maintained by casestatus.in based on publicly available court records.

Explore other courts

High Courts District Courts
Search Another Case