https://www.taxtmi.com/caselaws?id=468406 Prepaid-product discounts may constitute commission where the service provider and distributors operate as principal and agent, potentially triggering tax deduction obligations and disallowance for non-deduction. Relief from disallowance may nevertheless arise where binding precedent supports a bona fide belief. Interconnect usage charges paid to foreign telecom operators for standard connectivity facilities, without human intervention, are not characterised as royalty or fees for technical services taxable in India. Consequently, no tax deduction obligation arises on such payments, and the related disallowance is not sustainable. 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 Prepaid-product discounts may constitute commission where the service provider and distributors operate as principal and agent, potentially triggering tax deduction obligations and disallowance for non-deduction. Relief from disallowance may nevertheless arise where binding precedent supports a bona fide belief. Interconnect usage charges paid to foreign telecom operators for standard connectivity facilities, without human intervention, are not characterised as royalty or fees for technical services taxable in India. Consequently, no tax deduction obligation arises on such payments, and the related disallowance is not sustainable. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468406