Landmark JudgmentSupreme Court of IndiaBharti Cellular v. ACIT: no Section 194-H TDS on distributor marginsIn February 2024, a two-judge bench held that cellular service providers need not deduct TDS under Section 194-H on the margin retained by distributors, settling a five-High-Court split on the agent-versus-distributor distinction.Valkya Editorial·14 Jun 2026·8 min