Discount to distributors by telecom company is not in the nature of commission/brokerage

Discount to distributors by Telecom Company is not in the nature of commission/brokerage and the roaming charges paid to other telecom operators are not in the nature of fee for technical services.

Brief Facts of the case: 

First issue:

The assessee is engaged in the business of providing cellular mobile telephone services in Rajasthan under the brand name “Airtel”. The assessee h

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