Held that the discount to distributors are not liable to deduct tax at source. Disallowance was deleted. (AY. 2019-20)
Vodafone Mobile Services Ltd. v. Dy. CTT (2025) 476 ITR 80 (Delhi)(HC)
S. 40(a)(ia): Amounts not deductible-Deduction at source-Commission-Discount-Not liable to deduct tax at source-Disallowance was deleted. [S. 260A]