TDS not deductible on Sale of prepaid sim cards & roaming charge

Vodafone Idea Ltd. (As successor to Spice Communications Limited Vs DCIT (ITAT Mumbai)

Sale of prepaid sim cards / recharge vouchers by the assessee to distributors cannot be treated as commission / discount to attract the provisions of section 194H of the Act and hence there cannot be any obligation on the part of the assessee to deduct tax at source thereon and consequentially there cannot be any disallowance u/s 40(a)(ia) of the Act.

Hon ’ble Rajasthan High Court had the occasion to e

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