https://www.taxtmi.com/caselaws?id=371502 The tribunal ruled in favor of the assessee, determining that the discounts on Set-Top Boxes and Recharge Coupon Vouchers were not considered commission income, thus no TDS under Section 194H was necessary. Additionally, payments to Installation Service Providers and for Document Management Charges were categorized under Section 194C, not Section 194J. As a result, the demand under Section 201(1) / 201(1A) was deemed unjustified, and no interest under Section 201(1A) applied. The Revenue's appeal was rejected. en-us Fri, 12 Oct 2018 00:00:00 +0530 Fri, 07 Dec 2018 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371502 The tribunal ruled in favor of the assessee, determining that the discounts on Set-Top Boxes and Recharge Coupon Vouchers were not considered commission income, thus no TDS under Section 194H was necessary. Additionally, payments to Installation Service Providers and for Document Management Charges were categorized under Section 194C, not Section 194J. As a result, the demand under Section 201(1) / 201(1A) was deemed unjustified, and no interest under Section 201(1A) applied. The Revenue's appeal was rejected. Case-Laws Income Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371502