Description: “Discount” for supply of SIM Card is “Commission” for S.194H is applicable.
Vodafone Essar Cellular vs. ACIT (Kerala High Court).
Source: 1. www.itatonline.org.
2. AIFTP TIMES. Volume No.11 Nov.2010.Page No.12.
Our Comment: Discount on SIM cards is Commission.
I am herewith expressing my personal opinion and suggestions to be
1. Registration Every dealer whose turnover is more than Rs.40 lakhs
Person Responsible to Deduct Tax: All assesses who are employers. Category
Person Responsible for Tax Deduction: Central or state Government, Local authority,
