https://www.taxtmi.com/caselaws?id=260523 Margin allowed to prepaid distributors on sale of SIM cards, recharge coupons and related prepaid products was treated as a trade discount arising from a principal-to-principal sale, not as commission. The invoices were issued net of discount and no separate commission was credited or paid, so the arrangement lacked the principal-agent relationship required for section 194H. On those facts, the embedded discount did not attract tax deduction at source, and the TDS demand on the disputed margins was deleted. en-us Fri, 29 May 2015 00:00:00 +0530 Mon, 15 Jun 2015 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260523 Margin allowed to prepaid distributors on sale of SIM cards, recharge coupons and related prepaid products was treated as a trade discount arising from a principal-to-principal sale, not as commission. The invoices were issued net of discount and no separate commission was credited or paid, so the arrangement lacked the principal-agent relationship required for section 194H. On those facts, the embedded discount did not attract tax deduction at source, and the TDS demand on the disputed margins was deleted. Case-Laws Income Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260523