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2016 (5) TMI 905 - AT - Income TaxNon-deduction of tax u/s 194H - discount allowed to the prepaid distributors - demand u/s 201(1)/201(1A) - Held that:- The impugned demand was raised against the assessee by holding it to be assessee in default for non-deduction of TDS by considering the payments made in respect of roaming charges to other Telecom Operators as liable for TDS either u/s 194J or 194C of the I.T. Act. The ITAT Kolkata Bench in the case of Vodafone East Ltd. vs. Addl. CIT, Range-7, Kolkata [2015 (9) TMI 1358 - ITAT KOLKATA ] and plethora of other judgments have settled that the payments in question made by the assessee to various Telecom Operators are not liable for TDS in any of the sections i.e. 194C and 194J or 194I. In view thereof, the issue stands decided on merit in favour of the assessee
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