https://www.taxtmi.com/caselaws?id=752176 The Gujarat HC ruled in favor of a cellular mobile service provider regarding TDS obligations under Section 194H. The court held that the relationship between the assessee and its distributors was principal-to-principal, not principal-agent. Following SC precedent, the court determined that distributors lacked the power to affect the principal's legal position through contracts or property disposition. Therefore, Section 194H did not apply, and the assessee was not required to deduct TDS on discount payments made to distributors for pre-paid sim-cards and recharge coupons. en-us Wed, 24 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752176 The Gujarat HC ruled in favor of a cellular mobile service provider regarding TDS obligations under Section 194H. The court held that the relationship between the assessee and its distributors was principal-to-principal, not principal-agent. Following SC precedent, the court determined that distributors lacked the power to affect the principal's legal position through contracts or property disposition. Therefore, Section 194H did not apply, and the assessee was not required to deduct TDS on discount payments made to distributors for pre-paid sim-cards and recharge coupons. Case-Laws Income Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752176