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2015 (10) TMI 1461 - AT - Income TaxNon-deduction of tax at source under section 194J on roaming charges paid to other telecom operators - 'assessee in default' - appellant liable to pay tax U/s. 201(1) and interest U/s.201(1A) - Held that:- In case of the assessee the roaming charges paid by the assessee will not fall under the category of 'fees for technical services' and therefore, the provisions of section 194J of the Act would not be attracted in the case of the assessee. Further, since Sections 201(1) & 201(1A) of the Act are consequential, they will also not be applicable to the case of the assessee. See M/s Dishnet Wireless Limited, Chennai Versus The Deputy Commissioner of Income Tax, TDS Circle – 1, Chennai [2015 (7) TMI 778 - ITAT CHENNAI ] - Decided in favour of assessee.
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