Aug 31, 2009Others SUMMARY OF CASE LAWWhere the assessee company itself admits that it is liable to deduct tax at source u/s 194H in respect of post-paid services rendered through its distributors, it is the duty of the assessee to prove that the services rendered by the assessee through the distributors on pre-paid package is different from the post paid package so as to qualify the former for exemption from operation of section 194H; therefore, if post-paid scheme is subject to section 194H,