TDS not deductible on Sim Card & recharge coupon discount

ITO Vs Tarun Sales (ITAT Delhi)

ITAT held that Since no dealer or sub-dealer was appointed either by BSNL or by the assessee, for the purpose of marketing the products and/or service of the BSNL, the entire sales were to customers, either directly or through shopkeepers, who rendered services to the customers. The entire sales were in cash. No commission was paid by the assessee to the customers. Then, section 194H of Income Tax Act, 1961 does not cover such discounts as under consideration herein and that being so, obviously section 40

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