Case Law Details
Case Name : Vodafone Essar Cellular Ltd. Vs. ACIT (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
Can discount given on sale of SIM cards and recharge coupons by a telecom company to its distributors under a prepaid scheme be treated as commission to attract the TDS provisions under section 194H?
Vodafone Essar Cellular Ltd. Vs. ACIT (TDS) (2011) 332 ITR 255 (Kerala)
On this issue, the Kerala High Court observed that it was the SIM card which linked the mobile subscriber to the assessee’s network. Therefore, supply of SIM card by the assessee- telecom company was only for the purpose of rendering continued services to the subscriber of the mobile phone. The position was the same so f...
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