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2011 (9) TMI 103 - AT - Income TaxTDS on Vehicles charged covered u/s 194I or 194C - Reimbursement of Food Expense part of Salary or not - TDS on Maintenance of telephone charges, AMC for IT services, facility management and AMC for Power Line Carrier Communication ('PLCC') System u/s 194J or 194C - There are following issues in Appeal - Held that:- the definition of rent under section 194-I does not provide any item for vehicle hire charges therefore assessee is required to deduct TDS in respect of vehicle hire charges u/s 194C and not u/s 194-I. Decided in favour of Assessee. Reimbursement of food expenses to employees - TDS u/s 192 - Held that:- In the instant case, no free food is provided instead of, employees are paid in cash - assessee is not covered by exemption mentioned in Rule 3 as well as provisions of section 17(2)(vi) of the I.T. Act, 1961. Decided against Assessee. TDS on AMC and other expenses - TDS u/s 194C or 194J - use of services of technical qualified persons - Held that:- There might be use of services of technically qualified persons to render for maintenance of telephone exchange, annual maintenance contract for VHF wireless set, repairs and annual maintenance of computers, etc., but that itself did not bring the amount paid as 'fees for technical services' within the meaning of Explanation 2 to section 9(1)(vii). Therefore, the amount paid towards annual maintenance contract of Telephone Exchange and Computers by the assessee could not be considered as fee for technical services u/s 194J. Decided in favour of Assessee.
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