No TDS u/s 194H of IT Act applicable on amount paid to Distributors/Dealers for Sale of Pre-paid SIM card and Recharge Vouchers : ITAT deletes Penalty against Bharti Airtel

By Aparna. M - On May 15, 2023 8:00 pm - 3 mins read
No TDS us 194H of IT Act applicable on amount paid to Distributors - Dealers for Sale of Pre-paid SIM card and Recharge Vouchers - ITAT deletes Penalty against Bharti Airtel - TAXSCAN

The Indore bench of Income Tax Appellate Tribunal (ITAT), while deleting penalty against Bharti Airtel held that no Tax Deduction at Source (TDS) is applicabe under Section 194H of the Income Tax Act, 1961 on amount paid to distributors/dealers for sale of prepaid SIM card and recharge vouchers. Assessee-Bharti Airtel Limited is a telecom service…

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