https://www.taxtmi.com/caselaws?id=261513 The Tribunal partly allowed the appeal, ruling in favor of the assessee on the non-applicability of Section 194H to trade discounts for prepaid distributors. The issue of Section 194J on national roaming charges was remitted for reconsideration, while the verification of tax payments by distributors was deemed academic. The judgment was delivered on 7th July 2015. en-us Tue, 07 Jul 2015 00:00:00 +0530 Wed, 15 Jul 2015 06:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261513 The Tribunal partly allowed the appeal, ruling in favor of the assessee on the non-applicability of Section 194H to trade discounts for prepaid distributors. The issue of Section 194J on national roaming charges was remitted for reconsideration, while the verification of tax payments by distributors was deemed academic. The judgment was delivered on 7th July 2015. Case-Laws Income Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261513