Court Rules TDS Applicable on Discounts for Prepaid Services; Agent-Principal Relationship Confirmed u/s 194H.

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....TDS u/s 194H - discount allowed by the appellant to the distributors in respect of starter packs and recharge coupons for its prepaid service - since the relationship between the parties is that of an agent and principal, TDS u/s 194H is required to be made - HC....