https://www.taxtmi.com/caselaws?id=456910 Section 194H treatment of distributor discounts for SIM cards and recharge coupons depended on whether the distributor arrangement was principal-agent or principal-principal. The Telangana High Court noted that an identical issue involving the same assessee had already been decided by a Division Bench in an earlier case, and applied that binding precedent to conclude that the present tax appeal was covered by the prior ruling. The writ appeal was dismissed, without costs, and the result was stated to remain subject to the outcome of the challenge pending before the Supreme Court. en-us Mon, 08 Jan 2024 00:00:00 +0530 Fri, 01 May 2026 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456910 Section 194H treatment of distributor discounts for SIM cards and recharge coupons depended on whether the distributor arrangement was principal-agent or principal-principal. The Telangana High Court noted that an identical issue involving the same assessee had already been decided by a Division Bench in an earlier case, and applied that binding precedent to conclude that the present tax appeal was covered by the prior ruling. The writ appeal was dismissed, without costs, and the result was stated to remain subject to the outcome of the challenge pending before the Supreme Court. Case-Laws Income Tax Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456910