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2018 (10) TMI 1287 - AT - Income TaxTDS u/s 194H - Default u/s.201(1) & 201(1A) - default for not deducting the tax on 'roaming charges' paid to other service providers - Held that:- After considering the same, the AO held the assessee to be an assesses in default for not deducting tax at source in respect of trade discount given to its distributors on prepaid SIM cards and prepaid recharge vouchers. The AO also held the assessee to be in default for not deducting the tax on 'roaming charges' paid to other service providers. AO, thus computed the demand of tax and interest against the assessee in respect of the above two aspects. After recording a detailed finding, both AO and CIT(A) has held the assessee liable u/s.201(1) and 201(1A). Nothing was placed before us so as to persuade us to deviate from the findings of the lower authorities. - Decided against assessee.
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