https://www.taxtmi.com/caselaws?id=393743 The High Court of Calcutta dismissed an appeal under Section 260A of the Income Tax Act, 1961, concerning payments to distributors in prepaid SIM cards totaling over Rs. 3 crores. The court addressed whether these payments should be categorized as a discount or commission under Section 194H. Despite a significant delay of 586 days in filing the appeal, the court refused to condone the delay, emphasizing the need for prompt and efficient appeal processes. The court's decision highlighted the importance of timely procedural compliance and rejected leniency for unjustifiable delays, ultimately dismissing the appeal and related applications. en-us Thu, 12 Mar 2020 00:00:00 +0530 Sat, 21 Mar 2020 13:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393743 The High Court of Calcutta dismissed an appeal under Section 260A of the Income Tax Act, 1961, concerning payments to distributors in prepaid SIM cards totaling over Rs. 3 crores. The court addressed whether these payments should be categorized as a discount or commission under Section 194H. Despite a significant delay of 586 days in filing the appeal, the court refused to condone the delay, emphasizing the need for prompt and efficient appeal processes. The court's decision highlighted the importance of timely procedural compliance and rejected leniency for unjustifiable delays, ultimately dismissing the appeal and related applications. Case-Laws Income Tax Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393743