TDS Not Required on SIM Card Commission Payments to Retailers u/s 194H; Recorded Only for Bookkeeping.

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....TDS u/s 194H - payment of commission of the retailers/dealers of SIM cards - It is only for the sake of completeness of the entries in the books, the commission is rooted through the assessee’s books of account. Appellant is not liable to deduct the tax at source.....