https://www.taxtmi.com/caselaws?id=465426 Discount allowed on transfer of prepaid SIM cards/talktime to distributors, being the differential between MRP and transfer price, was held not to constitute "commission" within s.194H because the distributor purchases the product on principal-to-principal basis; consequently, disallowance u/s 40(a)(ia) for non-deduction of TDS was deleted. Provision created towards asset restoration obligations for leased premises, though claimed as depreciation by treating it as part of asset cost and alternatively as deduction u/s 37(1), was governed by HC authority allowing relief on the alternative claim; since the quantum had not been verified, the matter was remanded to the AO to examine the claim in light of that ruling and to verify/deal with depreciation already claimed, allowing the ground for statistical purposes. en-us Thu, 22 May 2025 00:00:00 +0530 Fri, 19 Dec 2025 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465426 Discount allowed on transfer of prepaid SIM cards/talktime to distributors, being the differential between MRP and transfer price, was held not to constitute "commission" within s.194H because the distributor purchases the product on principal-to-principal basis; consequently, disallowance u/s 40(a)(ia) for non-deduction of TDS was deleted. Provision created towards asset restoration obligations for leased premises, though claimed as depreciation by treating it as part of asset cost and alternatively as deduction u/s 37(1), was governed by HC authority allowing relief on the alternative claim; since the quantum had not been verified, the matter was remanded to the AO to examine the claim in light of that ruling and to verify/deal with depreciation already claimed, allowing the ground for statistical purposes. Case-Laws Income Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465426