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Cash discount by Vodafone to distributors on its products is ‘Commission’ liable for Sec. 194H TDS

October 7, 2017[2017] 86 taxmann.com 115 (Hyderabad - Trib.)

IT : Where assessee offered pre-paid mobile services through distributors by providing them starter kids, starter packs, SIM cards, recharge vouchers on cash discount and distributors in turn could sell those products to subscribers at any price below MRP, in view of fact that role of distributors was only of a middleman between service provider (assessee) and ultimate consumer, distributors could only be termed as agents of assessee and, thus, cash discount given to them was to be regarded as 'commission' requiring deduction of tax at source under section 194H

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