From trademark battle to TDS on payments, here are the key court orders

TDS on payments to ad agencies
 
Doordarshan, the government telecaster that pays commission to advertising agencies, is bound to deduct tax at source (TDS), the Supreme Court held last week. The regional centre at Thiruvananthapuram did not deduct tax arguing that its agreements with advertising agencies were on a principal-to-principal basis and the amount paid to the agencies for bringing advertisements for telecasting was not a commission. The assessing officer rejected the contention and maintained that the agreement was on the basis of principal-to-agent. The government telecaster moved the Income Tax Appellate Tribunal, which accepted its contention. But the