https://www.taxtmi.com/caselaws?id=360139 The Tribunal upheld the decision that discounts given to distributors constituted commissions, requiring TDS under section 194H, following the ruling in Idea Cellular Ltd. However, the Tribunal reversed the decision on interconnect usage charges (IUC) payments, stating they were not fees for technical services, thus not subject to TDS under section 194J, in line with Bharti Airtel Ltd. and Bharat Sanchar Nigam Ltd. Appeals for 2007-08 to 2009-10 were partly allowed, while those for 2010-11 and 2011-12 were dismissed. en-us Thu, 15 Mar 2018 00:00:00 +0530 Mon, 18 Jun 2018 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360139 The Tribunal upheld the decision that discounts given to distributors constituted commissions, requiring TDS under section 194H, following the ruling in Idea Cellular Ltd. However, the Tribunal reversed the decision on interconnect usage charges (IUC) payments, stating they were not fees for technical services, thus not subject to TDS under section 194J, in line with Bharti Airtel Ltd. and Bharat Sanchar Nigam Ltd. Appeals for 2007-08 to 2009-10 were partly allowed, while those for 2010-11 and 2011-12 were dismissed. Case-Laws Income Tax Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360139