Commission versus Discount - TDS u/s 194H - discount on sale of ...

TDS Not Applicable on SIM Card Discounts u/s 194H; Discounts Don't Qualify as Commission, Court Rules.

November 26, 2012

Case Laws Income Tax AT

Commission versus Discount - TDS u/s 194H - discount on sale of SIM Cards and other BSNL products - Decisions in the matter of Vodafone Essar Cellular Ltd (2010 (8) TMI 691 - KERALA HIGH COURT) and Idea Cellular Ltd. (2010 (2) TMI 24 - DELHI HIGH COURT), Distinguished. - No TDS - AT

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Commission versus Discount - TDS u/s 194H - discount on sale of ...

TDS Not Applicable on SIM Card Discounts u/s 194H; Discounts Don't Qualify as Commission, Court Rules.

November 26, 2012

Case Laws Income Tax AT

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