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2019 (5) TMI 1001 - AT - Income TaxTDS u/s 194H - Trading margin allowed by the assessee to the distributor on selling a pre-paid SIM card/recharge coupon - whether would constitute commission and brokerage? - whether the relationship between the assessee and the distributors is a Principal to Principal and not Principal to Agent ? - HELD THAT:- In the present case the issue is squarely covered against the assessee by the decision of CIT VS IDEA CELLULAR LTD [2010 (2) TMI 24 - DELHI HIGH COURT] wherein it has been held that the payment made by the assessee constitutes the commission and tax is required to be withhold u/s 194H of the income tax act. - Decided against assessee.
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