Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1421 - AT - Income TaxShort deduction of TDS on the amount paid towards charges for internet connectivity - TDS u/s 194J - Held that:- Held that:- The payments made by the assessee towards internet charges does not fall within the definition of technical services as envisaged in the provisions of Sec. 194J of the Act. Therefore, we do not find merit in the action of the Assessing Officer in holding that the assessee is in default for non-deduction of TDS u/s 194J in respect of the payment made for internet charges. - Decided in favour of assessee. Non-deduction of tax u/s 194J in respect of the amounts paid towards purchase of computer software - Held that:- We find that the issue in appeal has been decided in assessee’s own case by the coordinate bench holding that payments made for purchase of off the shelf software does not fall under the definition of fees for technical services so as to invoke the provisions of Sec. 194J of the Act. Thus, respectfully following the said order we hold that there is no merit in holding that the assessee is a defaulter u/s 201(1) for non-deduction of TDS u/s 194J of the Act on the payments made to purchase software. The grounds raised by the assessee are allowed.
|