Bharti Airtel Ltd. v. ITO (TDS) (2023) 201 ITD 695 (Indore) (Trib.)

S. 194H : Deduction at source-Commission or brokerage-Telecom services-Discount to distributors-Agreement is not considered-Matter remanded [S. 201]

Tribunal held that  since agreement between assessee and distributors as well as ledger copy of distributors in books of assessee had not been considered by lower authorities while passing order, matter was to be remanded to Assessing Officer for fresh adjudication. (AY. 2009-10, 2010-11)