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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

TDS u/s 194H - discount allowed by the appellant to the ...


Court Rules TDS Applicable on Discounts for Prepaid Services; Agent-Principal Relationship Confirmed u/s 194H.

May 26, 2015

Case Laws     Income Tax     HC

TDS u/s 194H - discount allowed by the appellant to the distributors in respect of starter packs and recharge coupons for its prepaid service - since the relationship between the parties is that of an agent and principal, TDS u/s 194H is required to be made - HC

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