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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

TDS u/s 194H - sale of SIM cards - when the right to service can ...


SIM Card Sales: No TDS u/s 194H; Relationship is Principal to Principal, Not Principal to Agent.

November 19, 2015

Case Laws     Income Tax     AT

TDS u/s 194H - sale of SIM cards - when the right to service can be sold then the relationship between the assessee and the distributor would be that of principal and principal and not principal and agent - TDS u/s/ 194H is not applicable - AT

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