M/s Vodafone Essar South Ltd. Versus Dy. Commissioner of Income-tax - Income Tax - ITAT HYDERABAD - Tri - Whether cash discount on payments made to the assessee in advance by agents for sale of SIM cards covered under section 194H Held that - Following CIT v Idea Cellular Ltd 2010 (2) TMI 24 - DELHI HIGH COURT - Prepaid or post paid connections are provided to the subscribers through distributors called Prepaid Market Associates (PMAs) appointed by the assessee The agreement with the ass................................... Income Tax - Case Laws
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