Recharge Vouchers and Starter Kits Exempt from TDS Commission Provisions u/s 194H; No Default u/s 201(1.

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....TDS u/s 194H - commission or discount - the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS provisions u/s 194H of the Act and as such no default u/s 201(1) of the Act can be attributed to the assessee. - AT....