TDS not deductible by distributor for mere routing of commission paid to retailers by telecom company through his ledger

Laxmi D. Gupta Vs ITO (ITAT Mumbai) ITAT: Telecom Distributor is exempt from TDS on Commission given directly to Retailers by Service Provider In the case, the Appellant is engaged in distribution of SIM cards and mobile recharge coupons of Uninor. During proceedings, upon perusal of financial statements, the AO disallowed the expenses claimed by the Appellant by holding that the Appellant debited commission of Rs. 40.98 Lacs. The Appellant explained that they were purchasing the SIM cards and recharge vouchers from Uninor and selling them to around 250 retailers. Uninor was providing incentiv...