https://www.taxtmi.com/caselaws?id=314185 The Delhi HC, following the SC decision in Bharti Cellular Limited, held that cellular service providers are not required to deduct TDS u/s 194H on transactions with distributors for SIM cards/recharge vouchers. The court determined that the relationship between the appellant and distributors was principal-to-principal, not principal-agent. The term "agent" requires power to affect the principal's legal position through contracts or property disposition, which was absent here. Section 194H was deemed inapplicable to these circumstances, and the appeal was allowed in favor of the assessee. en-us Tue, 05 Mar 2024 00:00:00 +0530 Thu, 23 May 2024 08:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314185 The Delhi HC, following the SC decision in Bharti Cellular Limited, held that cellular service providers are not required to deduct TDS u/s 194H on transactions with distributors for SIM cards/recharge vouchers. The court determined that the relationship between the appellant and distributors was principal-to-principal, not principal-agent. The term "agent" requires power to affect the principal's legal position through contracts or property disposition, which was absent here. Section 194H was deemed inapplicable to these circumstances, and the appeal was allowed in favor of the assessee. Case-Laws Income Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314185