https://www.taxtmi.com/caselaws?id=287337 The ITAT allowed the telecom company's appeal, ruling it was not liable to deduct tax at source under Sec. 194H for payments to distributors. The decision emphasized interpreting transactions and absence of income payable at the sale time, favoring the assessee in conflicting taxing provision interpretations. en-us Fri, 28 Jun 2019 00:00:00 +0530 Fri, 10 Apr 2020 10:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287337 The ITAT allowed the telecom company's appeal, ruling it was not liable to deduct tax at source under Sec. 194H for payments to distributors. The decision emphasized interpreting transactions and absence of income payable at the sale time, favoring the assessee in conflicting taxing provision interpretations. Case-Laws Income Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287337