https://www.taxtmi.com/caselaws?id=369706 The High Court held that Section 194H applied to transactions between the assessee and distributors involving discounts, requiring tax deduction at source. The Tribunal confirmed the applicability of Section 194H, rejecting arguments on the nature of the relationship between the parties. Additionally, it was determined that human intervention was not necessary for call transportation, impacting the classification of payments for roaming charges under Section 194J. The Tribunal partially allowed the appeal, noting that the demand for TDS on roaming charges was unsustainable and should be deleted upon further review. en-us Tue, 30 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369706 The High Court held that Section 194H applied to transactions between the assessee and distributors involving discounts, requiring tax deduction at source. The Tribunal confirmed the applicability of Section 194H, rejecting arguments on the nature of the relationship between the parties. Additionally, it was determined that human intervention was not necessary for call transportation, impacting the classification of payments for roaming charges under Section 194J. The Tribunal partially allowed the appeal, noting that the demand for TDS on roaming charges was unsustainable and should be deleted upon further review. Case-Laws Income Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369706