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S. 194H Discount by BSNL to its franchisee on recharge coupon is not commission
Case Law Details
- Case Name
- ITO-TDS Vs Bharat Sanchar Nigam Ltd (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Hyderabad
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Brief of the case
In the Case of ITO-TDS vs. BSNL, the Hyderabad Tribunal observed that the relationship between the BSNL and the franchisee was recognised by the CBDT by inserting third proviso to S.194H. The assessee being public sector undertaking stands on a different footing and the view taken by Delhi High Court in the case of idea Cellular Ltd. (325 ITR 148) cannot be applied.
Facts of the Case
The assessee sold SIM/recharge cards and top-up cards to the franchisees at a concessional price, treating the differential price as trade discount. The A.O. was of the view that...
