Tax Deduction at Source-Commission-Discount-SIM Card – S.194H
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.
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