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2019 (10) TMI 928 - HC - Income TaxTDS u/Sec. 194J /194C - sale of Shrink- Wrapped-packaged software on CD/DVD - Petitioner seeks a direction that the Central Board of Direct Tax (CBDT)should issue a direction to Shrink-Wrapped-packaged software on CD/DVD, cannot be subjected to tax deduction at source under Sections 194J/194C - HELD THAT:- In this case, the obligation to deduct tax at source under the Act is on the Petitioner’s customers under Section 194C/194J of the Act. In all cases where it is of the view that the payment made is of the nature specified under Sections 194C/194J of the Act, it is liable to deduct tax at source and pay it to the Revenue. This non-deduction of tax by the Petitioner’s customers visits it with consequences u/s 201. Therefore, in such a case, the legal right if any is of the customer who is required to deduct tax at source. In any case, there is no legal right in the Petitioner and/or its customers to compel the CBDT to give a ruling on the issue of tax deduction at source. It is clear in terms of Section 119(1) of the Act, there is no duty cast upon the CBDT to issue clarification and decide the matters which would be essentially in the realm of adjudication before the authorities under the Act. The CBDT would also be barred for issuing of instruction in respect of the Petitioner’s application b virtue of the proviso (a) to Section 119(1) - writ of mandamus can not be issued, directing the CBDT to consider and decide Petitioner’s representation/ application. We decline to entertain this Petition.
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