Discounts on Recharge Vouchers Not Commission u/s 194H; No TDS Liability for Appellant.
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....Liability for TDS u/s 194H - discount on sale of recharge vouchers (RCVs) and the starter kits by the appellant to its channel partners (distributors/ dealers) - discount does not amount to commission in terms of sec. 194H - AT....
TaxTMI