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Applicability TDS charges on pre-paid mobile cellular services provided by a service provider through its distributor’s network
Case Law Details
- Case Name
- Vodafone Essar Cellular Ltd. Vs ACIT (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Cochin
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RELEVANT PARAGRAPH
25. There is no dispute or dis-agreement regarding the nature of transactions entered into between the assessee and its distributors. The assessee company, by virtue of the licence issued by the Department of Telecommunications, Government of India, is engaged in providing Mobile telephone services to the public at large. The Govt, of India s allotting the licence to various parties in the field on the basis of geographical specifications. The assessee is operating on all India level and therefore provides services in various States. The services provided by...
