The court stated that the assessees would not be under a legal obligation to deduct tax at source on the income received by the distributors from third parties
The Gujarat High Court ruled in favor of Bharti Airtel Ltd., determining that the discounts offered to its distributors on pre-paid SIM cards and recharge coupons do not constitute a commission and, therefore, are not subject to tax deduction at source ( TDS ) under Section 194H of the Income Tax Act, 1961. The assessee,…
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