https://www.taxtmi.com/caselaws?id=391088 The High Court upheld the Tribunal's decision that discounts on prepaid SIM cards to distributors did not require tax deduction under Section 194H as the transactions were on a principal-to-principal basis, not involving commission. Relying on a previous case, the Court dismissed the Revenue's appeal, stating that the discount did not constitute commission subject to TDS. The Court emphasized that for Section 194H to apply, the payment must be for commission or brokerage, which was not the case here. The appeal was consequently disposed of in favor of the assessee. en-us Mon, 13 Jan 2020 00:00:00 +0530 Sat, 18 Jan 2020 14:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391088 The High Court upheld the Tribunal's decision that discounts on prepaid SIM cards to distributors did not require tax deduction under Section 194H as the transactions were on a principal-to-principal basis, not involving commission. Relying on a previous case, the Court dismissed the Revenue's appeal, stating that the discount did not constitute commission subject to TDS. The Court emphasized that for Section 194H to apply, the payment must be for commission or brokerage, which was not the case here. The appeal was consequently disposed of in favor of the assessee. Case-Laws Income Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391088