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2020 (1) TMI 1162 - HC - Income TaxTDS u/s 194H - discounts given by the assessee to the distributors of prepaid SIM cards - HELD THAT:- Following the earlier decision of this Court in M/s. Reliance Communications Infrastructure Ltd. [2019 (7) TMI 1371 - BOMBAY HIGH COURT] we are of the view that the Tribunal was justified in holding that the provisions of Section 194H of the Act was not applicable on discounts given by the assessee to the distributors of prepaid SIM cards. - Decided in favour of assessee.
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