https://www.taxtmi.com/caselaws?id=304711 The tribunal upheld the CIT(A)'s decision that the discount offered to prepaid distributors constituted commission subject to TDS under Section 194H. It ruled in favor of the assessee regarding roaming charges, stating that no TDS is deductible under Section 194J for payments to other telecom operators. The tribunal directed the AO to re-compute interest under Section 201(1A) in line with the Supreme Court's ruling, allowing the revenue's appeal for statistical purposes. en-us Tue, 31 May 2022 00:00:00 +0530 Sat, 15 Oct 2022 17:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304711 The tribunal upheld the CIT(A)'s decision that the discount offered to prepaid distributors constituted commission subject to TDS under Section 194H. It ruled in favor of the assessee regarding roaming charges, stating that no TDS is deductible under Section 194J for payments to other telecom operators. The tribunal directed the AO to re-compute interest under Section 201(1A) in line with the Supreme Court's ruling, allowing the revenue's appeal for statistical purposes. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304711