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2018 (5) TMI 143 - AT - Income TaxTDS u/s 194H - disallowance made u/s 40(a)(ia) - non–deduction of tax at source on alleged commission payment to the distributors on sale of recharge coupon vouchers (RCVs) - principal–to–principal basis - Held that:- The sale of prepaid sim cards and RCVs by the assessee to the distributors are on principal–to–principal basis, hence, outside the ambit of section 194H of the Act. Therefore, no disallowance under section 40(a)(ia) can be made. - Decided in favour of assessee.
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