No TDS Liability on Recharge Coupon Sales; Section 194H Excludes Discounts from TDS Requirement for Assessee's Transactions.

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....TDS u/s 194H - TDS on discount provided by the assessee on the sale of pre-paid talk time / recharge coupons - transaction between the assessee and prepaid distributor for recharge coupons is nature of sale & purchase - No TDS liability....