High Court Rules Dealer Discounts on SIM Cards and Recharge Coupons Are Commission, Tax Deduction Required u/s 194H. https://www.taxtmi.com/highlights?id=15277 Whether allowing discount to the dealers on SIM Cards and re-charge coupons will attract the provision for tax deducted at source under section 194H - held yes - HC en-us Thu, 24 Oct 2013 11:20:38 +0530 Thu, 24 Oct 2013 11:20:38 +0530 TaxTMI RSS Generator High Court Rules Dealer Discounts on SIM Cards and Recharge Coupons Are Commission, Tax Deduction Required u/s 194H. https://www.taxtmi.com/highlights?id=15277 Whether allowing discount to the dealers on SIM Cards and re-charge coupons will attract the provision for tax deducted at source under section 194H - held yes - HC Highlights Income Tax Thu, 24 Oct 2013 11:20:38 +0530 https://www.taxtmi.com/highlights?id=15277