https://www.taxtmi.com/caselaws?id=800807 Prepaid SIM-card and recharge-coupon distribution on a principal-to-principal basis does not create an agency relationship merely because the supplier imposes ownership, customer-documentation, or regulatory-compliance obligations. Distributors purchase products at a discount, independently set resale prices, and earn their margin on resale. Where that margin arises from the distributor's resale price and is neither paid nor credited by the supplier, it is not commission or brokerage requiring tax deduction at source under Section 194H. The tax-withholding mechanism therefore does not apply to the distributor's resale margin. en-us Tue, 15 Sep 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800807 Prepaid SIM-card and recharge-coupon distribution on a principal-to-principal basis does not create an agency relationship merely because the supplier imposes ownership, customer-documentation, or regulatory-compliance obligations. Distributors purchase products at a discount, independently set resale prices, and earn their margin on resale. Where that margin arises from the distributor's resale price and is neither paid nor credited by the supplier, it is not commission or brokerage requiring tax deduction at source under Section 194H. The tax-withholding mechanism therefore does not apply to the distributor's resale margin. Case-Laws Income Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800807