https://www.taxtmi.com/caselaws?id=391549 The Bombay HC dismissed the appeals, affirming the ITAT's decision that TDS under Section 194H of the Income Tax Act does not apply to discounts given by the assessee to distributors of prepaid SIM cards. The Court found no substantial question of law, maintaining the Tribunal's view that such discounts do not constitute commission or brokerage. en-us Mon, 27 Jan 2020 00:00:00 +0530 Thu, 07 Nov 2024 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391549 The Bombay HC dismissed the appeals, affirming the ITAT's decision that TDS under Section 194H of the Income Tax Act does not apply to discounts given by the assessee to distributors of prepaid SIM cards. The Court found no substantial question of law, maintaining the Tribunal's view that such discounts do not constitute commission or brokerage. Case-Laws Income Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391549