Bombay High Court by the impugned order held that TDS provisions under section 194H were not attracted on discounts given by the assessee-telecommunication company on the sale of prepaid SIM cards to distributors. SLP was admitted against the order of the High Court.
CIT (TDS) v. Vodafone Cellular Ltd (2023) 291 Taxman 447 (SC) Editorial: CIT (TDS) v. Vodafone Cellular Ltd (2021) 131 tamann.com 191 (Bom)(HC)
S. 194H : Deduction at source-Commission or brokerage-Discounts given by assessee-telecommunication Company on the sale of prepaid SIM cards to distributors-SLP admitted.