TDS not Deductible on issue of Mobile Recharge Vouchers

Vodafone India Ltd. Vs ACIT (ITAT Ahmedabad)

Where assesse engaged in business of providing mobile telephone services, sold prepaid vouchers to its distributors at a rate lower than its face value, difference between face value and selling price of prepaid voucher could not be regarded as commission requiring deduction of tax at source under section 194H

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