TDS u/s 194H not deductible on discount to prepaid card distributors for SIM card supply

Ms Idea Cellular Ltd Vs Asstt. Commissioner of Income-tax (ITAT Delhi)

Conclusion: Section 194 H was applicable on on the discount allowed by assessee to the prepaid card distributors in respect of supply of SIM card/Recharge vouchers (SIM/RV).

Held:

Assessee supplied the prepaid SIM cards and recharge vouchers to its distributors at a discounted price and distributors were free to re-supply to the retailers at any price subject to the maximum retai

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