https://www.taxtmi.com/caselaws?id=468406 Discounts allowed to distributors or franchisees on prepaid products may be treated as commission where the relationship is principal and agent, so tax deduction under section 194H can arise and failure to deduct may trigger disallowance under section 40(a)(ia); the note records that relief was nevertheless granted on the facts and binding precedent. Interconnect usage charges paid to foreign telecom operators were treated as payment for standard connectivity facilities, not royalty or fees for technical services, so no tax was deductible under section 195 and the related disallowance under section 40(a)(ia) could not survive. en-us Mon, 20 Feb 2023 00:00:00 +0530 Tue, 05 May 2026 13:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468406 Discounts allowed to distributors or franchisees on prepaid products may be treated as commission where the relationship is principal and agent, so tax deduction under section 194H can arise and failure to deduct may trigger disallowance under section 40(a)(ia); the note records that relief was nevertheless granted on the facts and binding precedent. Interconnect usage charges paid to foreign telecom operators were treated as payment for standard connectivity facilities, not royalty or fees for technical services, so no tax was deductible under section 195 and the related disallowance under section 40(a)(ia) could not survive. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468406