Dismissing the appeal of the revenue sale of sim cards / recharge coupons at discounted rate to distributors is not commission, therefore not liable to deduct tax at source. (AY. 2013-14)
CIT v. Idea Cellular Ltd. (2021) 125 taxmann.com 171 (Bom.)(HC) Editorial : SLP granted to the revenue, CIT (TDS) v. Idea Cellular Ltd. (2021) 278 Taxman 188 (SC)
S. 194H : Deduction at source-Commission or brokerage-Sale of sim cards / recharge coupons at discounted rate to distributors-Not commission-Not liable to deduct tax at source. [S. 201]