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TDS not deductible on issue of recharge vouchers by cellular service provider at discount
Case Law Details
- Case Name
- Idea Cellular Ltd. Vs ACIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Kolkata
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Idea Cellular Ltd. Vs ACIT (ITAT Kolkata)
As No commission element was embedded in sale of prepaid SIM cards /prepaid vouchers/recharge coupons and, therefore, assessee was not liable to TDS under section 194H of Income Tax Act, 1961
FULL TEXT OF THE ITAT JUDGMENT
The assessee and Revenue have filed their respective cross-appeals in assessment years in former AY 2012-13 against Commissioner of Income-tax (Appeals)-24, Kolkata’s order dated 17.03.2016 in case No.1534, 882, 1275/CIT(A)24/Kol/2012-13 & 13-14 (taken up together) and dated 31.10.2016 in appeal No.1590/CIT(A) 24/Kol/2015-16 ...
