https://www.taxtmi.com/caselaws?id=207523 HC held that discounts given by the assessee to distributors for selling SIM cards and recharge coupons are payments for services and constitute "commission" under Explanation (i) to section 194H, attracting TDS liability. The court found distributors act on behalf of the assessee in procuring and retaining customers, charging up to the MRP, and receiving amounts over what is remitted to the assessee; therefore the discounts are taxable as commission and tax deduction under section 194H was required. Decision against the assessee. en-us Tue, 17 Aug 2010 00:00:00 +0530 Tue, 26 May 2026 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207523 HC held that discounts given by the assessee to distributors for selling SIM cards and recharge coupons are payments for services and constitute "commission" under Explanation (i) to section 194H, attracting TDS liability. The court found distributors act on behalf of the assessee in procuring and retaining customers, charging up to the MRP, and receiving amounts over what is remitted to the assessee; therefore the discounts are taxable as commission and tax deduction under section 194H was required. Decision against the assessee. Case-Laws Income Tax Tue, 17 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207523