No Section 194H TDS on discount on Sale of set top box & recharge coupons

Tata Sky Limited Vs ACIT (ITAT Mumbai)

Conclusion: TDS under section 194H was not required to be deducted on discount allowed to distributors on sale of Set Top Box and hardware, recharge coupons vouchers because transaction between assessee company and distributor was on principal-to-principal basis and all the risk, loss, damages were transferred to distributor on delivery and it was a sale but not service to come within the ambit of definition of commission as defined under section 194H.

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