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2020 (1) TMI 1594 - BOMBAY HIGH COURTTDS u/s 194H - sale of SIM cards/recharge coupons at discounted rate to the distributors was not commission - HELD THAT:- Tribunal noted the observations of the Assessing Officer that the discount allowed to the distributors by the Respondent – assessee company is on account of principal to principal relationship and not that of principal to agent. The Tribunal followed the decision in the case of Bharati Airtel Ltd. [2014 (12) TMI 642 - KARNATAKA HIGH COURT] and held that the sale of SIM cards/recharge coupons at discounted rate to the distributors was not commission and not liable for deduction of TDS under Section 194H. No substantial question of law.
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