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2018 (3) TMI 433 - AT - Income TaxApplicability of section 194H in respect of discount allowed to the distributors on distribution of pre-paid SIM cards/talk time - Held that:- As decided in assessee's own case [2017 (5) TMI 1538 - ITAT JAIPUR] Section 194H pre-supposes the payment to be made to the third party namely, Distributor or the Agency and if on a close scrutiny of Section 182, Distributor is not an agent, therefore, in our considered opinion, the provisions of Section 194H have wrongly been invoked, and therefore, the first issue is answered in favour of assessee. Deduction of TDS under section 194J in respect of roaming charges paid to other telecom operators - Held that:- As decided in assessee's own case [2017 (7) TMI 1076 - RAJASTHAN HIGH COURT] as decided the issue in favour of the assessee by holding that the fee paid for roaming charges does not fall in the ambit of fee for technical services as no human intervention is required in providing the roaming services by the mobile service provider. - Decided in favour of assessee.
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