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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Liability for TDS u/s 194H - discount on sale of recharge ...


Discounts on Recharge Vouchers Not Commission u/s 194H; No TDS Liability for Appellant.

March 31, 2015

Case Laws     Income Tax     AT

Liability for TDS u/s 194H - discount on sale of recharge vouchers (RCVs) and the starter kits by the appellant to its channel partners (distributors/ dealers) - discount does not amount to commission in terms of sec. 194H - AT

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