https://www.taxtmi.com/caselaws?id=169851 The Appellate Tribunal upheld the decision that the discount given to distributors of pre-paid cards constituted commission payment subject to tax deduction at source under section 194H of the Income-tax Act, 1961. The Tribunal relied on the precedent set by the jurisdictional High Court and noted similar views by other High Courts. Consequently, the appeals by the assessee were dismissed, emphasizing the significance of adhering to binding High Court decisions in determining tax implications for transactions between companies and distributors. en-us Wed, 10 Jul 2013 00:00:00 +0530 Thu, 23 Apr 2015 11:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169851 The Appellate Tribunal upheld the decision that the discount given to distributors of pre-paid cards constituted commission payment subject to tax deduction at source under section 194H of the Income-tax Act, 1961. The Tribunal relied on the precedent set by the jurisdictional High Court and noted similar views by other High Courts. Consequently, the appeals by the assessee were dismissed, emphasizing the significance of adhering to binding High Court decisions in determining tax implications for transactions between companies and distributors. Case-Laws Income Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169851