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Idea Cellular Limited (As Successor To ... vs Dy. Cit, Circle- 3(2), Mumbai on 24 February, 2023

business appoints prepaid distributors (i.e. distributors). The assessee supplies prepaid sim cards and recharge vouchers to its distributors at a discounted price. The assessee ... cards. Only after the resale of those prepaid cards, distributors would derive income. At the time of the assessee selling these pre-paid cards
Income Tax Appellate Tribunal - Mumbai Cites 50 - Cited by 2 - Full Document
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