TDS u/s 194H - assessee is a cellular mobile service providers - ...

Mobile Service Providers Not Required to Deduct Tax on Distributor Discounts, Court Rules Principal-to-Principal Relationship.

May 4, 2024

Case Laws Income Tax HC

TDS u/s 194H - assessee is a cellular mobile service providers - Aligning with the Supreme Court's judgment, the Gujarat High Court ruled in favor of the appellant, stating that the discounts given to distributors are not commissions and that the relationship between the parties is of principal to principal. Consequently, the appellant is not required to deduct tax at source under Section 194H of the Income Tax Act concerning the discounts offered to distributors.

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TDS u/s 194H - assessee is a cellular mobile service providers - ...

Mobile Service Providers Not Required to Deduct Tax on Distributor Discounts, Court Rules Principal-to-Principal Relationship.

May 4, 2024

Case Laws Income Tax HC

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