TDS Confirmed on Prepaid Connections: Distributor Acts as Intermediary, Not Altering Principal-Agent Relationship u/s 194H.

TDS u/s 194H - prepaid connections - Distributor is merely a link between assessee and ultimate consumer / subscriber and distributor can at best enforce obligation on the part of assessee to provide connection / talk-time to subscriber which itself would not change the characteristic of transaction from ‘principal to agent’ to ‘principal to principal’. - Demand confirmed. .....

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