TDS U/s. 194H applicable on Discount on prepaid products offered to distributors by telecom service provider

Advertisement Tata Teleservices Ltd. Vs ITO (ITAT Delhi) ITAT held that It was not a case for sale of goods but a case of providing telephone services and hence there could be no sale of goods from  service provider, i.e., assessee to its distributor so as to create a principal -to-principal relationship. Further, assessee had not been able to differentiate nature of services provided on post-paid basis  on which assessee  admitted to have paid commission to  distributors and prepaid services, on which the assessee admitted to have given discount to the distributors. discount on prepaid...