TDS Liability is not attracted on Discount given to Distributors of Sim Cards: ITAT

Vodafone Idea Ltd Vs DCIT (ITAT Mumbai)

Conclusion: ITAT held that the sale of SIM cards/recharge coupons at discounted rate to the distributors was not commission and therefore not liable to deduct the TDS under Section 194H.

Facts: In present case, the cross appeals for A.Y.2008-09 arise out of the order by the ld. Commissioner of Income Tax (Appeals)-4, Mumbai in appeal No.CIT(A) No.4/IT-239/ITO.3(2)(4)/2011-12 dated 10/01/2014 against the

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