Cellular Mobile Service Providers Not Obliged To Deduct TDS On Income Received By Distributors: Calcutta High Court
In a significant decision for the telecom industry, the Calcutta High Court has ruled that Vodafone Idea Limited is not required to deduct tax at source (TDS) on the discounts it offers to its distributors for prepaid SIM cards and vouchers. Case Background The dispute arose from the assessment years 2012-13 and 2013-14. The Income Tax Department contended that Vodafone Idea should have deducted tax under Section 194H of the…
