This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Section 194H TDS on discount on Sale of set top box & recharge coupons
Case Law Details
- Case Name
- Tata Sky Limited Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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.
Held: Assessee had given discount on the sale of Set-top Boxes and Recharge Coupon Vouchers, which was r...
Author Info
