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1. The amount of discount offered to prepaid distributor was in nature of commission and liable to tax deduction at source under Section 194H - AT

2. TDS u/s 194H - discount given by the assessee to its distributors on prepaid SIM Cards - When the transaction was between two persons on principal to principal basis,...

3. Whether allowing discount to the dealers on SIM Cards and re-charge coupons will attract the provision for tax deducted at source under section 194H - held yes - HC

4. 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...

5. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

6. Penalty u/s 271C - reasonable cause for non deduction of TDS u/s 194H - assessee has reasonable cause for non deduction of tax at source on the discount allowed to the...

7. TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT

8. Margin allowed by the assessee to the distributors was of the nature of commission which was liable for deduction of tax at source u/s 194H and the transaction between...

9. TDS u/s 194H - discount allowed by the appellant to the distributors in respect of starter packs and recharge coupons for its prepaid service - since the relationship...

10. TDS u/s 194H - Supply of SIM card and recharge coupon - expenditure claimed under the head "dealer's scheme and incentives" - The amount is in the nature of...