Vodafone Essar Cellular Ltd., ... vs Department Of Income Tax on 16 June, 2009
This is what is
covered by Section 194 H.
4.8 It is submitted that in Bharti Cellular's case they have been initially
deducting Tax on the discount and later discontinued as is evident from the ITAT's
decision. Further as per Term 4.8 of Agreement of Bharti Cellular (as cited by
ITAT) there is a denial of right or title of prepaid cards to the distributor.