The Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that no tax deduction at source (TDS) on discount given to distributors on sale of prepaid sim card under section 194H. The appellant, M/s. Dickson Electronics is a franchise of Bharat Sanchar Nigam Limited (BSNL), which sells SIM-Card on behalf of BSNL. The BSNL sold the…
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