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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. 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

3. 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,...

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. 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

7. 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...

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...