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2021 (9) TMI 1273 - HC - Income TaxTDS u/s 194H - Principal-Agent relationship - discount given on sale of prepaid services, SIM and recharge vouchers by the cellular operator (assessee) to its distributors - whether definition of ‘Commission or brokerage’ does not make the principal- Agent relationship sine qua non for the application of Section 194H? - HELD THAT:- As decided in BHARTI AIRTEL LTD. [2014 (12) TMI 642 - KARNATAKA HIGH COURT] the order passed by the authorities holding that section 194H of the Act is attracted to the facts of the case is unsustainable. Therefore, the substantial question of law is answered in favour of the assessee.
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