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In favour of assessee.The assessee is not required to deduct tax under section 194H of the Act on the prepaid SIM Cards and hence, the assessee is not in default as per provisions of section 201(1) of the Act.

Shanti Prime Publication Pvt. Ltd.

Sec. 194H of Income Tax Act, 1961— TDS — Assessee is engaged in business of providing telecommunication services in various parts of India and under prepaid arrangement, has extended discount to prepaid cards to distributors on a ‘principal to principal’ basis and the distributors are free to distribute the right to prepaid service to the retailers/eligible subscribers once they have acquired the same from the assessee on payment of consideration, hence, the discount extended to the prepaid distributors is in the nature of margin for such distribution of right to prepaid services and such discount does not qualify as commission with the meaning of section 194H. - VODAFONE IDEA LIMITED V/s ASSTT. CIT - [2020] 184 ITD 204 (ITAT-CUTTACK)

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