TDS u/s 194H - prepaid connections - Distributor is merely a ...

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

July 26, 2018

Case Laws Income Tax AT

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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TDS u/s 194H - prepaid connections - Distributor is merely a ...

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

July 26, 2018

Case Laws Income Tax AT

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