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2018 (6) TMI 689 - AT - Income TaxTDS u/s 194H - Disallowance u/s 40(a)(ia) for failure to deduct TDS - discounts allowed to the distributors on the sale of starter kits/pre-paid sim cards and recharge vouchers - Held that:- Sale of starter kits/sim cards is purely a purchase/sale transaction on principal-to-principal basis and there is no relationship of agency, hence no obligation was cast upon the assessee to have deducted tax at source u/s 194H in respect of the discounts given to the distributors on the sale of the same - thus in the absence of any obligation cast upon the assessee to have deducted tax at source in respect of the discounts given to the distributors on the sale of the prepaid starter kits/sim cards, no disallowance u/s 40(a)(ia) was called for in the hands of the assessee - Decided against the revenue.
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