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1. TDS u/s 194H - assessee is a cellular mobile service providers - Aligning with the Supreme Court's judgment, the Gujarat High Court ruled in favor of the appellant,...

2. TDS u/s 194H - benefit given by the assessee was in the nature of ‘trade discount’ and not ‘commission’ - assessee is not required to deduct TDS u/s. 194H on such...

3. TDS u/s 194H - commission or discount - the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS...

4. TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

5. TDS u/s 194H - discount given by the assessee to its distributors on prepaid SIM Cards - When the transaction was between two persons on principal to principal basis,...

6. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

7. TDS u/s 194H - the discount offered by the assessee to the distributors on payments made by the latter for the SIM cards/recharge coupons which are eventually sold to...

8. TDS u/s 194H - the discount offered by the assessee to the distributors on payments made by the latter for the SIM cards/recharge coupons which are eventually sold to...

9. 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) - ...

10. Allowance of Tax Deducted at Source (TDS) claimed by a "Kaccha Aaratiya" (commission agent) engaged in selling agricultural produce on behalf of farmers. The key points...

11. TDS - discount on MRP granted by the assessee to distributors at the time of sale of the drugs/medicines (i.e. goods) does not fall within the ambit of section 194H - AT

12. TDS u/s 194H - Legibility of cellular mobile telephone service providers to deduct TDS on commission payable to franchisees/ distributors. - nature of relationship...

13. TDS u/s 194H - disallowance u/s 40(ia) - discount to the distributors for starter packs and recharge coupons for its prepaid services - apart from CIT(A)’s order setting...

14. TDS u/s 194H - trade turnover discount - assessee had been debiting trade discount allowed to its commission agents who were acting and procuring orders/effecting sales...

15. TDS u/s 194H - no tax was required to be deducted at source on these discount to MRP given by the assessee company to the distributors at the time of sale of...