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2013 (10) TMI 934 - HC - Income TaxWhether allowing discount to the dealers on SIM Cards and re-charge coupons will attract the provision for tax deducted at source under the Act or not – Held that:- Relying upon the judgment of the C.I.T. vs. Idea Cellular Ltd ., reported in [2010 (2) TMI 24 - DELHI HIGH COURT]; Vodafone Essar Cellular Ltd., vs. ACIT reported in [2010 (8) TMI 691 - KERALA HIGH COURT], it has been held that the provision of Section 194H is applicable in respect of amounts paid to the agents in connection with sale of SIM cards and other services is adaptable – Decided against the Assessee.
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