Telecom Distributor Discounts Not Subject to TDS as Commission: Gujarat HC

Bharti Airtel Ltd. Vs ITO (Gujarat High Court)

In the case of Bharti Airtel Ltd – Through Its Constituted Attorney Vs ITO (Gujarat High Court), the issue revolved around whether Bharti Airtel Ltd (hereinafter referred to as “the appellant”) was obligated to deduct tax at source (TDS) under Section 194H of the Income Tax Act, 1961, on discounts provided to its distributors. The matter was adjudicated upon by the Gujarat High Court, with the following key points emerging from the judgment:

Background and Arguments

AppellantR

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