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2017 (5) TMI 1495 - RAJASTHAN HIGH COURTAddition on delay in deposit of employees’ contribution to CPF/GPF/ESI u/s 36 (1)(va) - Held that:- If the amount has been deposited on or before the due date of filing the return under Section 139 and admittedly it was deposited on or before the due date then the amount cannot be disallowed under Section 43B of the I.T. Act or under Section 36(1)(va) of the Act. See CIT Vs. Jaipur Vidyut Vitran Nigam Limited [2014 (1) TMI 1085 - RAJASTHAN HIGH COURT] - Decided against Revenue. TDS u/s 194J - payments on account of transmission/wheeling/SLDC Charges to M/s RRVPN - Held that:- No liability to deduction tds required. See Commissioner of Income Tax Vs. Bharti Cellular Ltd. (2010 (8) TMI 332 - Supreme Court of India ), Commissioner of Income Tax Vs Bharti Cellular Ltd (2008 (10) TMI 321 - DELHI HIGH COURT ) wherein decided providing assistance or aid, services not involving human interface, hence services are not technical services as contemplated under Explanation 2 to section 9(1)(vii) - interconnect charges/port access charges cannot be regarded as fees for technical services, hence not liable for tax deduction at source - Decided against revenue
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