https://www.taxtmi.com/caselaws?id=350236 The Tribunal allowed the assessee's appeal, ruling that the discount given to distributors on prepaid recharge coupons was not subject to TDS under Section 194H as it did not constitute commission. Consequently, the assessee was not considered an 'assessee in default' under Section 201, and no interest or penalties were applicable. The Tribunal's decision was based on modified agreements establishing a principal-to-principal relationship and supported by relevant judicial precedents, leading to the dismissal of Revenue's appeals and partial allowance of the assessee's appeals. en-us Thu, 26 Oct 2017 00:00:00 +0530 Wed, 01 Nov 2017 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350236 The Tribunal allowed the assessee's appeal, ruling that the discount given to distributors on prepaid recharge coupons was not subject to TDS under Section 194H as it did not constitute commission. Consequently, the assessee was not considered an 'assessee in default' under Section 201, and no interest or penalties were applicable. The Tribunal's decision was based on modified agreements establishing a principal-to-principal relationship and supported by relevant judicial precedents, leading to the dismissal of Revenue's appeals and partial allowance of the assessee's appeals. Case-Laws Income Tax Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350236