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TDS u/s.194H on Commission paid on sale of pre-paid & post-paid SIM card
Case Law Details
- Case Name
- CIT Vs. Idea Cellular Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
RELEVANT PARAGRAPH
1. These appeals were admitted on the following question of law:
“Whether on a true and correct appreciation of the relationship between the assessee and its distributors, the learned Income Tax Appellate Tribunal erred in holding that the payments paid by the assessee is not commission as envisaged under Section 194H of the Act?” This question has arisen for determination for the Assessment Years 2003-04 and 2004-05.
2. A survey under Section 133 of the Income Tax Act (hereinafter referred to as the Act) was conducted at the premises of the respondent-assessee (...
what is the Diff Between U/S 94 H & U/S 194 H
If there is negetive , then give comment, & why it is used now to confuse the tax payer by pursuing it. similarly from A to H u/s 94 also applied now.
Thanks From
Chittaranjan singh
Mob-9338466517
Orissa, India
Bhubaneswar.