Discount offered by ‘Tata Sky’ to distributors & subscribers can’t be considered as discount for Sec. 194H TDS

INCOME TAX : Where assessee, engaged in business of providing DTH services, sold set top Box (STB) & hardware and recharge coupon vouchers to distributors at a discounted rate and also provided also provided certain discount/bonus or credits to customers/subscribers for taking subscription directly from company's website, discount so offered could not be considered as commission and, hence, not liable for deduction of tax at source under provisions of section 194H

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000195973/discount-offered-by-‘tata-sky’-to-distributors-subscribers-can’t-be-considered-as-discount-for-sec-194h-tds.aspx