Section 194H TDS Not Applicable If Assessee Not Paying Income in Business Transactions: SC

Bharti Cellular Limited Vs ACIT (Supreme Court of India)

In a recent landmark decision, the Supreme Court of India rendered a significant ruling regarding the application of Section 194-H of the Income Tax Act, 1961, in the case of Bharti Cellular Limited Vs ACIT. This ruling has far-reaching implications for cellular service providers and their dealings with franchisees and distributors. Here’s a comprehensive overview of the case and its implications.

Background: 

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