Discount allowed by TeleCos to distributors on prepaid recharge coupons was liable to sec. 194H TDS
July 29, 2015[2015] 59 taxmann.com 176 (Calcutta)
IT
: Discount allowed by assessee to its distributors in respect of
starter packs and recharge coupons for its prepaid mobile service
amounted to
payment of commission or brokerage requiring deduction of
tax at source under section 194H
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