https://www.taxtmi.com/caselaws?id=303446 The Tribunal upheld the applicability of TDS under section 194H for alleged commission paid to pre-paid mobile distributors, rejecting the assessee's argument on the absence of a principal-agent relationship. It ruled in favor of the assessee regarding the retrospective effect of the first proviso of section 201(1) and referred the issue for further verification. Additionally, the Tribunal found that the payments for domestic auto-roaming charges did not qualify as "royalty" under the Income Tax Act, ruling in favor of the assessee and denying TDS deductions as claimed by the Revenue. en-us Thu, 23 Dec 2021 00:00:00 +0530 Fri, 20 Feb 2026 17:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303446 The Tribunal upheld the applicability of TDS under section 194H for alleged commission paid to pre-paid mobile distributors, rejecting the assessee's argument on the absence of a principal-agent relationship. It ruled in favor of the assessee regarding the retrospective effect of the first proviso of section 201(1) and referred the issue for further verification. Additionally, the Tribunal found that the payments for domestic auto-roaming charges did not qualify as "royalty" under the Income Tax Act, ruling in favor of the assessee and denying TDS deductions as claimed by the Revenue. Case-Laws Income Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303446