Cellular companies liable to deduct TDS U/s. 194H on Discount to distributors on payments for recharge coupons

ITAT CHENNAI BENCH ‘D’ Cellular Mobile Telecom Services versus Income-tax Officer, TDS Ward-I (1), Chennai IT Appeal Nos. 1560 & 1561 (Mds.) of 2011 [ASSESSMENT YEARS 2009-10 & 2010-11] OCTOBER 30, 2012 ORDER V. Durga Rao, Judicial Member These appeals by the assessee are directed against the order of the CIT (Appeals)-IV, Chennai dated 30-06-2011 for the assessment years 2009-10 and 2010-11. 2. The facts in brief are that the assessee company is selling SIM cards and recharge coupons of Cellone of the Chennai Telephones to various wholesale dealers and pa...