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2018 (6) TMI 158 - AT - Income TaxTDS u/s 194H - Default u/s 201(1) - non deduction of TDS on discount coupons - whether there is commission element embedded or not in sale of prepaid SIM cards /prepaid vouchers/recharge coupons? - Held that:- Following the judgement of High Court in BHARTI CELLULAR LTD. VERSUS ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-57, KOLKATA [2011 (5) TMI 590 - CALCUTTA HIGH COURT] all the relevant issues involved herein including that of principle to principle relationship stands adjudicated in hon’ble jurisdictional high court against the assessee Whether the roaming charges liable for TDS deduction u/s. 194J being in the nature of royalty? - Held that:- mere use of an equipment not in assessee;’s control without any right vested in it for using standard services does not amount to royalty - the amendment u/s 9(1)(vi) cannot be held applicable retrospectively as per doctrine of impossible compliance. See Asia Satellite Telecommunications Co. Ltd vs. DIT [2011 (1) TMI 47 - DELHI HIGH COURT]- - Decided against revenue
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