Where assessee, engaged in business of providing DTH services, sold set top Box (STB) & hardware and recharge coupon vouchers to distributors at a discounted rate and provided certain discount/bonus or credits to customers/subscribers for taking subscription directly from company’s website, discounts so offered could not be considered as commission and, hence, not liable for deduction of tax at source under section 194H. (AY. 2009-10, 2010-11)