TMI Blog2020 (1) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... nal 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. - INCOME TAX APPEAL NO. 1152 OF 2017 WITH INCOME TAX APPEAL NO. 1274 OF 2017 WITH INCOME TAX APPEAL NO. 1995 OF 2017 WITH INCOME TAX APPEAL NO. 571 OF 2018, WITH INCOME TAX APPEAL NO. 1266 OF 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given by the assessee to the distributors of prepaid SIM cards ? b) Whether on the facts and in the circumstances of the case and in law, Hon ble ITAT erred in setting aside the case of the AO ? 4. From the above what is discernible is that issue raised in these bunch of appeals is whether provisions of Section 194H of the Income Tax Act, 1961 (briefly the Act hereinafter) will be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. - Income Tax Appeal No. 702 of 2017 decided on 22.07.2019 , this Court held that when transaction is between two persons on principal to principal basis, deduction of tax at source as per Section 194H of the Act would not be made since the payment was not for commission or for brokerage. It was held as under : 3. Having heard the learned Counsel for the parties and having perused the docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and held that no substantial question of law arose from such finding of the Tribunal. 8. Adverting to the facts of the present case, Tribunal held as under : 36. In view of our discussion in the preceding paragraphs we hold that the sale of SIM cards / recharge coupons at discounted rate to distributors is not commission and therefore not liable to TDS u/s. 194H of the I.T.Act. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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