https://www.taxtmi.com/caselaws?id=285540 Distributor discounts were analysed on a principal-to-principal basis, and the Tribunal stated that the payment represented sale price rather than commission; on that reasoning, section 194H was treated as inapplicable to the discount. Roaming and interconnection charges paid to other operators were examined under section 194J, and the Tribunal followed its earlier view that such arrangements operate automatically after technical setup and lack the human intervention required for fees for technical services; section 194J was therefore held inapplicable to those charges. The commentary records that the Revenue's appeals failed and the assessee's position was sustained on both TDS issues. en-us Thu, 28 Apr 2016 00:00:00 +0530 Thu, 16 Jan 2020 19:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285540 Distributor discounts were analysed on a principal-to-principal basis, and the Tribunal stated that the payment represented sale price rather than commission; on that reasoning, section 194H was treated as inapplicable to the discount. Roaming and interconnection charges paid to other operators were examined under section 194J, and the Tribunal followed its earlier view that such arrangements operate automatically after technical setup and lack the human intervention required for fees for technical services; section 194J was therefore held inapplicable to those charges. The commentary records that the Revenue's appeals failed and the assessee's position was sustained on both TDS issues. Case-Laws Income Tax Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285540