https://www.taxtmi.com/highlights?id=20720 Discount of recharge vouchers and prepaid SIM cards allowed to the franchisees – TDS not deducted u/s 194H – recovery provisions u/s 201(1) can be invoked only when loss to revenue is established, and that can only be established when it is demonstrated that the recipient of income has not paid due. - AT en-us Fri, 21 Nov 2014 12:47:22 +0530 Fri, 21 Nov 2014 12:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20720 Discount of recharge vouchers and prepaid SIM cards allowed to the franchisees – TDS not deducted u/s 194H – recovery provisions u/s 201(1) can be invoked only when loss to revenue is established, and that can only be established when it is demonstrated that the recipient of income has not paid due. - AT Highlights Income Tax Fri, 21 Nov 2014 12:47:22 +0530 https://www.taxtmi.com/highlights?id=20720