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Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

TDS u/s 194H - the discount offered by the assessee to the ...

Case Laws     Income Tax

December 10, 2012

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 the subscribers at the listed price is commission and it is subject to TDS under s. 194H - AT

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  8. Discount allowed to distributors in respect of prepaid cards - section 194H are not applicable - no TDS liability - AT

  9. TDS u/s 194H - Supply of SIM card and recharge coupon - expenditure claimed under the head "dealer's scheme and incentives" - The amount is in the nature of...

  10. TDS u/s 194H - sale of SIM cards - when the right to service can be sold then the relationship between the assessee and the distributor would be that of principal and...

  11. Valuation - sale of Recharge Vouchers and SIM Cards - Respondents have discharged the service tax liability on the basis of MRP to the ultimate subscribers after the...

  12. Disallowance u/s 40(a)(ia) r.w section 194H - the distributor / stockists were the persons to whom the product was sold, no services were offered by the assessee and...

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