Telecom Company Must Deduct TDS on Dealer Commissions for SIM Cards u/s 194H, Court Rules.

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....TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether there is principal and agent relationship between the assessee and dealers? - discount offered by the assessee to dealers for distribution of SIM cards and recharge coupons is in the nature of commission which is liable for TDS u/s.194H - AT....