ction 194H Not Applicable to Prepaid SIM/Recharge Discounts: ITAT Delhi

Bharti Airtel Limited Vs DCIT (ITAT Delhi)

No Principal–Agent Relationship in Telecom Distribution: ITAT Follows Supreme Court, Quashes 194H Demand- Section 194H Not Applicable to Prepaid SIM/Recharge Discounts—Bharti Airtel Gets Full Relief

Assessee challenged NFAC’s order sustaining TDS liability u/s 194H on discount allowed to distributors on sale of prepaid products. Appeal was filed belatedly, but Tribunal condoned the delay after noting that the impugned order dated 25.11.2022 was never served on Assessee’s re

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