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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 ...

Income Tax

November 19, 2015

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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  2. Amount received towards SIM Card form part of the taxable value for levy of service tax, SIM Cards are never sold as goods independent from services provided – SC

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