Section 194H TDS rules don't apply if assessee isn't involved in setting commission, discount, or retail price for coupons.

TDS u/s 194H - Addition u/s 40(a)(ia) - when the assessee is not directly and indirectly in deciding the quantum of alleged commission/discount as well as determining the retail price at which the recharge coupons is sold to the customer then the provisions of section 194H cannot be applied - AT .....

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