CIT(TDS) v. Vodafone Cellular Ltd. (2021)131 taxmann.com 191 ( Bom) (HC) Editorial : Notice is issued in SLP filed by the revenue , CIT(TDS) v. Vodafone Cellular Ltd. (2021) 283 Taxman 292 (SC)

S. 194H : Deduction at source – Commission or brokerage – Sale of prepaid SIM cards to distributors – Discounts given by assessee-telecommunication company on sale of prepaid SIM cards to distributors- Not liable to deduct tax at source

Dismissing the appeal of the revenue the Court held that that no TDS provisions under section 194H were attracted on discounts given by assessee-telecommunication company on sale of prepaid SIM cards to distributors.

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