TDS not deductible on issue of recharge vouchers by cellular service provider at discount

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-ap

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