https://www.taxtmi.com/caselaws?id=769507 ITAT Delhi ruled in favor of the assessee on TDS matters. The tribunal held that no TDS under section 194H is deductible on discounts allowed to distributors for starter kits and recharge vouchers, relying on precedents from Tata Teleservices Limited and Bharti Cellular Ltd. Additionally, no TDS under section 194J is required on interconnect usage charges paid to other telecom operators, following Tata Teleservices precedent. All grounds raised by the assessee were allowed. en-us Wed, 11 Dec 2024 00:00:00 +0530 Sat, 26 Apr 2025 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769507 ITAT Delhi ruled in favor of the assessee on TDS matters. The tribunal held that no TDS under section 194H is deductible on discounts allowed to distributors for starter kits and recharge vouchers, relying on precedents from Tata Teleservices Limited and Bharti Cellular Ltd. Additionally, no TDS under section 194J is required on interconnect usage charges paid to other telecom operators, following Tata Teleservices precedent. All grounds raised by the assessee were allowed. Case-Laws Income Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769507