10 September 2010
ONE OF THE DEALER IS SELLING 90UNITS MOBLILES SETS OUT OF 100 UNITS PURCHASE AND DISTRIBUTE REST OF 10 UNITS AS COMMISSION/SALES PROMOTION/BONUS TO OTHER BUYER WHETHER TDS LIABILITY US 194H IS APPLICABLE OR NOT AS THE T.O OF DEALER IN THE F.Y.2009-10 IS RS.40 LACS.