S. 194H Discount by telecom companies to distributors on recharge coupons is commission, liable for TDS: HC

Brief of the Case

Calcutta High Court held In the case of Hutchison Telecom East Ltd. vs. CIT that the discount allowed to the distributors in respect of starter packs and recharge coupons for its prepaid services will be covered under commission or brokerage, liable to TDS u/s 194H. The terms and conditions of the agreement between the parties leave no manner of doubt that the relationship between Poddar Communications and the assessee is that of an agent and principal. Matter has already settled in ca

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