2024 (8) TMI 1190

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..... ant on sale of Prepaid SIM cards and Recharge coupons - relationship between appellant and its distributors was not that of a Principal to Principal', but only a 'Principal-Agent relationship' - As decided by HC [ 2024 (1) TMI 1312 - TELANGANA HIGH COURT] Section 194H is applicable in respect of amounts paid to the agents in connection with sale of SIM cards and other services is adapt .....

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..... y Mahapatra, Adv. Ms. Priyanka Terdal, Adv ORDER Leave granted. The issue in this case is squarely covered by the decision of this Court in Bharti Cellular Limited (now Bharti Airtel Limited) v. Assistant Commissioner of Income Tax, Circle 57, Kolkata Anr. 2024 INSC 148. In view of the aforesaid, the present appeals are allowed, and the impugned judgment(s) is set aside by holding that the parties .....

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