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2020 (1) TMI 1652 - BOMBAY HIGH COURTTDS u/s 194H - Discount given by the assessee to its distributors on prepaid SIM Cards - principal to principal relationship OR principal to agent - ITAT deleted addition - HELD THAT:- Tribunal followed the decision 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 therefore not liable for deduction of the TDS u/s194H. The Tribunal noted that there was no decision of this Court on this issue on that date. Also decided in M/s. Reliance Communications Infrastructure Ltd.[2019 (7) TMI 1371 - BOMBAY HIGH COURT] when the transaction was between two persons on principal to principal basis, deduction of tax at source as per section 194H of the Act, would not be made since the payment was not for commission or brokerage - Decided in favour of assessee.
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