Home › Income-Tax Act › Vodafone Mobile Services Ltd. v. Dy. CTT (2025) 476 ITR 80 (Delhi)(HC)

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]

Held that  the  discount to distributors are  not liable to deduct tax at source. Disallowance was deleted. (AY. 2019-20) 

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