TDS not deductible on Sale of Recharge Coupons & Starter Kits

ITO (TDS) Vs Tata Teleservices Limited (ITAT Delhi)

ITAT held that the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS provisions u/s 194H of the Act and as such no default U/s 201(1) of the Act can be attributed to the assessee.

Sole issue for our consideration is the applicability of provisions of section 194H of the Act on the discount allowed to distributors/channel partners on the sale of recharge coupon vouchers and the starter kits for telecom

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