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2015 (10) TMI 1590 - AT - Income TaxNon deduction of TDS on the access charges paid to RCOM - whether payment of access charges to RCOM cannot be said to be payment towards 'fees for technical services' or 'rent' and hence the payment need not be subject to TDS under section 194-J or 194-I? - Held that:- The fact is that none appeared on behalf of the Revenue. However, we have gone through the record and since the AO passed an order under section 154 of the Act rectifying his earlier order passed under section 201(1) of the Act vis-a-vis access charges, assessee cannot be said to be in default (for non-payment of tax) and hence the issues raised by the Revenue in the appeals are of academic importance and hence deserve to be rejected. - Decided in favour of assessee.
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