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No penalty for non deduction of TDS on sale of SIM Cards/recharge coupons at discounted rate
Case Law Details
- Case Name
- Vodafone Cellular Limited Vs. Additional Commissioner of Income Tax, TDS Range (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08 to 2012-13
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Tribunal held that sale of SIM Cards/recharge coupons at discounted rate to distributors is not commission and therefore, not liable to TDS provisions u/s. 194H of the Act. Once, the substratum for levy of penalty has eroded there is no question for sustaining the penalty.
The penalty u/s. 271C has been levied in respect of violation of provisions of section 194H of the Act. Additions were made in the hands of assessee u/ s. 201(1) and 201(1A) of the Act on account of alleged non-deduction of tax at source on the payment of commission to distributors. The quantum addition trav...
