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.
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)