TDS U/s. 194H applicable on Discount on prepaid products offered to distributors by telecom service provider

Tata Teleservices Ltd. Vs ITO (ITAT Delhi) ITAT held that It was not a case for sale of goods but a case of providing telephone services and hence there could be no sale of goods from  service provider, i.e., assessee to its distributor so as to create a principal -to-principal relationship. Further, assessee had not been able to differentiate nature of services provided on post-paid basis  on which assessee  admitted to have paid commission to  distributors and prepaid services, on which the assessee admitted to have given discount to the distributors. discount on prepaid products offered...