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2019 (8) TMI 1831 - AT - Income TaxDepreciation on an amount paid to DoT for purchase of 3G Spectrum - AO was of the opinion that said capital expenditure on account of acquisition of 3G Spectrum fees is covered under Section 35AAB of the Act and is required to be amortized as per provisions of Section 35ABB of the Act over the period of 20 years for which 3G Spectrum has been allocated and accordingly disallowed the depreciation claim - HELD THAT:- We noted that this issue is squarely covered by the co-ordinate bench decision of Idea Cellular Limited. [2017 (12) TMI 660 - ITAT MUMBAI]. Following the co-ordinate Bench decision, we allow this issue of assessee’s appeal. TDS u/s 194J - payment made towards roaming charges/ services provided by other telecom services - Non deduction of TDS - Addition u/s 40(a)(ia) - HELD THAT:- As decided in own case [2016 (6) TMI 174 - ITAT MUMBAI] roaming / inter– connectivity charges paid by the assessee to other telecom networks not being in the nature of fees for technical services will not attract the provisions of section 194J. That being the case, assessee was not required to deduct tax at source on payment of roaming charges in terms of section 194J. In view of the aforesaid, we quash the demand raised under sections 201(1) and 201(1A) - Decided in favour of assessee.
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