CA in Practice
35867 Points
Posted on 27 February 2010
w.e.f. 1-6-2007 Section 194H has been amended to include "no deduction shall be made under this section on any commission or brokerage payable by Bharat Sanchar Nigam Limited or Mahanagar Telephone Nigam Limited to their public call office franchisees".
Since the section is clear no case laws on the subject possible