Dealer need not deduct TDS on Commission directly paid by Mobile Operator to Retailers

Shri Virendra Kumar Jain Vs ITO (ITAT Jaipur) We note that the business model of the mobile operators through distributor/dealers/retailers is such that the income of all the down stream inter-mediatory is only the discount/commission allowed by the Cellular operators. There is no dispute that the mobile operators are making the payment of such commission/discount to the distributors/dealers/retailers directly. However, for accounting purposes the payments are reflected through inter-mediatory. Thus when the actual transaction of payment is made directly by the mobile operators to the retailer...