https://www.taxtmi.com/caselaws?id=412928 The High Court ruled in favor of the assessee in a case concerning the interpretation of Section 194H of the Income Tax Act. The Court held that discounts given by a cellular operator to its distributors should not be treated as commission subject to tax deduction at source. Emphasizing the absence of income in the distributor's hands at the time of sale, the Court concluded that the relationship was not based on commission but on the sale of the right to service. The appeal by the revenue was dismissed, affirming the Tribunal's decision and setting a precedent consistent with previous judgments. en-us Thu, 12 Aug 2021 00:00:00 +0530 Thu, 30 Sep 2021 09:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412928 The High Court ruled in favor of the assessee in a case concerning the interpretation of Section 194H of the Income Tax Act. The Court held that discounts given by a cellular operator to its distributors should not be treated as commission subject to tax deduction at source. Emphasizing the absence of income in the distributor's hands at the time of sale, the Court concluded that the relationship was not based on commission but on the sale of the right to service. The appeal by the revenue was dismissed, affirming the Tribunal's decision and setting a precedent consistent with previous judgments. Case-Laws Income Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412928