TDS not deductible on issue of recharge vouchers by cellular service provider at discount

Idea Cellular Ltd. Vs ACIT (ITAT Kolkata) As No commission element was embedded in sale of prepaid SIM cards /prepaid vouchers/recharge coupons and, therefore, assessee was not liable to TDS under section 194H of Income Tax Act, 1961  FULL TEXT OF THE ITAT JUDGMENT The assessee and Revenue have filed their respective cross-appeals in assessment years in former AY 2012-13 against Commissioner of Income-tax (Appeals)-24, Kolkata’s order dated 17.03.2016 in case No.1534, 882, 1275/CIT(A)24/Kol/2012-13 & 13-14 (taken up together) and dated 31.10.2016 in appeal No.1590/CIT(A) 24/Kol/2015-16 ...