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2016 (1) TMI 177 - AT - Income TaxTds u/s 194J - band width charges - non deduction of TDS - Held that:- The band width charges are not liable for TDS under section 194J and dismiss the departmental appeal on this issue. - Decided in favour of assessee. TDS on Sodexo coupons given by an employer to the employee - Held that:- As regards the applicability of TDS provisions to Sodexo Coupons is concerned, we find that this issue is covered in favour of the assessee by the decision of Hon’ble Gujrat High Court in the case of CIT vs. Reliance Industries (2008 (9) TMI 115 - GUJARAT HIGH COURT) wherein it was held that Sodexo coupons given by an employer to the employee are not amenable to TDS provisions. - Decided in favour of assessee. Payments made towards purchase of software licenses - Held that:- As regards the payments made towards purchase of software licenses is concerned, we find that this issue is covered in favour of the assessee by the decision of ‘A’ Bench of this Tribunal in the case of ADIT (Int. Taxation) vs. M/s. Batronics India Ltd., Hyderabad [2014 (4) TMI 569 - ITAT HYDERABAD] the assessee has acquired a readymade off – the shelf computer programme to be used in their business and no right was granted to the assessee to utilize the copy right of the programme and, therefore, consideration cannot be treated as royalty. As held by the CIT(A), the payments made by the assessee company cannot be held as ‘royalties’ coming into the ambit of Article 12 of DTAA or ‘fee for technical services’ u/s 9(1)(vii) of the IT Act and accordingly no tax need to be deducted u/s 195 of the IT Act. - Decided in favour of assessee.
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