No TDS U/s. 194H on discount on sale of prepaid starter kits/sim cards to distributors

CIT Vs M/s Tata Tele Services (Mah) (ITAT Mumbai)

As the sale of starter kits/sim cards is purely a purchase/sale transaction on principal-to-principal basis and there is no relationship of agency, hence no obligation was cast upon the assessee to have deducted tax at source under Sec. 194H in respect of the discounts given to the distributors on the sale of the same.

FULL TEXT OF THE ITAT JUDGMENT

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