https://www.taxtmi.com/highlights?id=77131 TDS u/s 194H - assessee is a cellular mobile service providers - Aligning with the Supreme Court's judgment, the Gujarat High Court ruled in favor of the appellant, stating that the discounts given to distributors are not commissions and that the relationship between the parties is of principal to principal. Consequently, the appellant is not required to deduct tax at source under Section 194H of the Income Tax Act concerning the discounts offered to distributors. en-us Sat, 04 May 2024 15:21:01 +0530 Sat, 04 May 2024 15:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77131 TDS u/s 194H - assessee is a cellular mobile service providers - Aligning with the Supreme Court's judgment, the Gujarat High Court ruled in favor of the appellant, stating that the discounts given to distributors are not commissions and that the relationship between the parties is of principal to principal. Consequently, the appellant is not required to deduct tax at source under Section 194H of the Income Tax Act concerning the discounts offered to distributors. Highlights Income Tax Sat, 04 May 2024 15:21:01 +0530 https://www.taxtmi.com/highlights?id=77131