2024 (3) TMI 385

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..... y the cellular operator (assessee) to its distributors - As decided by HC [ 2021 (9) TMI 1273 - KARNATAKA HIGH COURT] section 194H of the Act is attracted to the facts of the case is unsustainable HELD THAT:- In view of the judgment titled Bharti Cellular Limited (Now Bharti Airtel Limited) vs. Assistant Commissioner of Income Tax, Circle 57, Kolkata Anr. [ 2024 (3) TMI 41 - SUPREME COURT] wherein .....

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