Held that  the relationship between the assessee and its distributors with reference to sale of recharge vouchers and SIM cards was on principal-to-principal, not principal-and-agent, basis. Therefore, discount on sale of the products by a telecommunication company to its distributors did not amount to commission in terms of section 194H. Consequently, such discounts would not attract tax deduction at source in terms of section 194H and, as such, no default under section 201(1) could be attributed to the assessee. The order of the Commissioner (Appeals) was upheld. Tribunal also held that  as the jurisdiction of the assessee fell under the jurisdiction of the Allahabad High Court, decisions of the High Courts of Kerala and Delhi  would not bind the assessee.   (AY.2008-09, 2009-10)