TMI BlogTDS u/s 194H - Whether sale of recharge vouchers and prepaid vouchers and prepaid cards to the sole...TDS u/s 194H - Whether sale of recharge vouchers and prepaid vouchers and prepaid cards to the sole distributors does not establish Principal-Agent relationship liable to TDS under section 194H? - other High Court’s decisions are binding on the Tribunal to take a decision, but, since there exist two contradictory decisions other High Courts, if a statutory provision is capable of more than one view, then the view which favours the tax payer should be preferred. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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