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2022 (5) TMI 1462 - AT - Income TaxTDS u/s 194H - Sale of prepaid talk time - relationship between the appellant and the prepaid distributors is not that of ‘Principal to Principal’ and hence not in the nature of commission - HELD THAT:- After hearing the arguments of the assessee and also after going through the different clauses of the agreement which do not tangibly differentiate from the facts examined by the Hon’ble Jurisdictional High Court in the case of Idea Cellular Ltd. [2010 (2) TMI 24 - DELHI HIGH COURT] we decline to interfere with the order of the CIT(A). Non-deduction of Tax u/s 194J on the Roaming Charges - Roaming charges paid by the appellant to other telecom operators - HELD THAT:- No TDS u/s 194J is deductible in case of roaming charges paid. Interest under section 201(1A) to the date of payment of taxes by the deductee/payee. Accordingly, we direct the Assessing Officer to re-compute the interest u/s 201(1A) in line with the instructions of CBDT till the date of payment of taxes by the respective deductee/payee in the respective Assessment Years. AO shall afford reasonable opportunity of hearing to the assessee in this regard and re-compute the interest chargeable u/s 201(1A) - In the result, the ground of appeal raised by the revenue is allowed for statistical purpose.
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