https://www.taxtmi.com/caselaws?id=213421 The Tribunal partly allowed the appeals, directing the AO to re-examine issues related to roaming charges under Sections 194J and 194I with technical assistance and verify the claim regarding the non-requirement of TDS if tax has been paid by deductees. The decision upheld the applicability of Section 194H to the discount on prepaid cards, treating it as commission. en-us Wed, 25 Jan 2012 00:00:00 +0530 Sun, 20 May 2012 22:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213421 The Tribunal partly allowed the appeals, directing the AO to re-examine issues related to roaming charges under Sections 194J and 194I with technical assistance and verify the claim regarding the non-requirement of TDS if tax has been paid by deductees. The decision upheld the applicability of Section 194H to the discount on prepaid cards, treating it as commission. Case-Laws Income Tax Wed, 25 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213421