https://www.taxtmi.com/caselaws?id=282353 The ITAT Chandigarh ruled that the sale of prepaid SIM cards to distributors was on a principal to principal basis, not attracting TDS under Section 194H of the Income Tax Act. Thus, the assessee was not required to deduct tax, and the demand raised was deleted. Regarding TDS on roaming charges, the CIT(A) directed a reevaluation in light of relevant case law. Ultimately, the appeals in ITA No. 340/Chd/2013 and ITA No. 217/Chd/2013 were partly allowed, while the appeal in ITA No. 216/Chd/2013 was dismissed. en-us Wed, 30 May 2018 00:00:00 +0530 Sun, 04 Aug 2019 16:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282353 The ITAT Chandigarh ruled that the sale of prepaid SIM cards to distributors was on a principal to principal basis, not attracting TDS under Section 194H of the Income Tax Act. Thus, the assessee was not required to deduct tax, and the demand raised was deleted. Regarding TDS on roaming charges, the CIT(A) directed a reevaluation in light of relevant case law. Ultimately, the appeals in ITA No. 340/Chd/2013 and ITA No. 217/Chd/2013 were partly allowed, while the appeal in ITA No. 216/Chd/2013 was dismissed. Case-Laws Income Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282353