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 retail price and it was the distributors, who pass the discounted price to assessee and there was no payment of any kind made by assessee to the distrib...