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TDS Liability on SIM Card Discounts: Assessing Officer to Verify Books u/s 194H for Bulk Sales Commissions.

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Full Text of the Document

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....Liability to deduct TDS on discount/commission made u/s 194H - sale of SIM Cards - Trade discount for bulk sales within the scope or not – matter remanded back to AO for ascertaining that how the books of accounts are being maintained - HC....

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