Cellular Mobile Service Providers Not Obliged To Deduct TDS On Income Received By Distributors: Calcutta High Court

The Calcutta High Court ruled that cellular mobile service providers must deduct TDS on commission payments to distributors under the Income Tax Act, despite the argument that these payments were not income but reimbursement of expenses. The court held that TDS provisions are applicable unless specifically exempted by law, emphasizing the statutory obligation of deducting tax at source. This decision clarifies the applicability of TDS on such payments under income tax laws.