TDS not deductible from discount paid on prepaid sim card/ recharge vouchers

Vodafone India Ltd. Vs DCIT (ITAT Mumbai) ITAT Mumbai held that the assessee is not liable to deduct tax at source from the discount paid on prepaid sim card/recharge vouchers. Thus, disallowance made u/s 40(a)(ia) of the Income Tax Act liable to be deleted. Facts- The assessee is a Cellular Service Provider. The AO passed the draft assessment order by making transfer pricing adjustments made by the Transfer Pricing Officer (TPO) and also various additions. The assessee filed objections against the draft assessment order before Ld DRP. After receipt of the order passed by Ld DRP, the assessing...