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2014 (10) TMI 541 - HC - Income TaxStay application - Validity of order u/s 201(1) r..w section 201(1A) – Non-compliance of section 194J and 194H - Assessee is a licensed telecom operator and provides cellular services to 22 telecom circles across India - Whether the payment of roaming charges, commission and discounts to dealers are subject to TDS as fee for technical services u/s 194J and commission and discounts to dealers u/s 194H – Held that:- The matters are pending before the adjudicating authority or the appellate authority, the respondents file a comprehensive affidavit - The affidavit travels beyond what is required to be stated and dealt with - Annexures S & T are copies of the memo of appeal and the stay application which the assessee has preferred before the CIT(A) and against the assessment order - a plea of jurisdiction would be a mixed question of law and fact -The writ petition cannot be a remedy, firstly, because an appeal has already been preferred and secondly, because, there are disputes which could be termed as factual in nature – the stay is granted till the disposal of the hearing – Decided in favour of assessee.
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