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ction 194H Not Applicable to Prepaid SIM/Recharge Discounts: ITAT Delhi
Case Law Details
- Case Name
- Bharti Airtel Limited Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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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 registered email & Assessee genuinely believed that the appeal was s...
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