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2010 (12) TMI 667 - AT - Income TaxInternet access services - Expln.2 S. 9(1) (vii) of the IT Act read with read with 194J of the IT Act - Technical services or not - held that:- interconnect charges paid by assessee, a telecommunication service provider, to BSNL in respect of calls which are routed through the latter's network cannot be treated as payment for technical services and, therefore, provisions of S.194J are not applicable - Held that: the payment made by the assessee for getting the services of internet access is not technical services, within the meaning of - Accordingly the grounds raised by the Revenue are dismissed. TDS Under section 194C - There was no contract between the assessee and VSNL/Airtel to carry our any work as envisaged in section 194C - There was only a commercial/technical arrangement under which the assessee connected its equipments/network with that of VSNL/Airtel to enable their customers to have the access to the data or information over the internet - Hence, the case of the assessee is also not covered by the provisions of section 194C of the Act.
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