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 had marketed its product through the distributor network under two categories namely post- paid products and prepaid products. The assessee treats them as agents and has deducted TDS respect of the amount of com...