https://www.taxtmi.com/highlights?id=40526 TDS u/s 194H - prepaid connections - Distributor is merely a link between assessee and ultimate consumer / subscriber and distributor can at best enforce obligation on the part of assessee to provide connection / talk-time to subscriber which itself would not change the characteristic of transaction from ‘principal to agent’ to ‘principal to principal’. - Demand confirmed. en-us Thu, 26 Jul 2018 12:50:11 +0530 Thu, 26 Jul 2018 12:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40526 TDS u/s 194H - prepaid connections - Distributor is merely a link between assessee and ultimate consumer / subscriber and distributor can at best enforce obligation on the part of assessee to provide connection / talk-time to subscriber which itself would not change the characteristic of transaction from ‘principal to agent’ to ‘principal to principal’. - Demand confirmed. Highlights Income Tax Thu, 26 Jul 2018 12:50:11 +0530 https://www.taxtmi.com/highlights?id=40526