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2020 (3) TMI 1187 - AT - Income TaxTDS u/s 194J - disallowance u/s 40(a)(ia) - non-deduction of tax at source on payment of “roaming/interconnectivity charges” - Whether not in nature of “fee for technical services” ? - HELD THAT:- Since this issue is covered in favour of the assessee by the decision of the coordinate Bench of the Tribunal in assessee’s own case for the assessment year 2009-10 to assessment year 2012-13 and [2016 (6) TMI 174 - ITAT MUMBAI] as held roaming /inter- connectivity charges paid by the appellant to other telecom networks are not in the nature of fees for technical services and provisions of section 194J of the IT Act are not applicable to these payments. Since there is no change of material facts in the present case, the Ld. CIT(A) has rightly followed the decision of the coordinate Bench and decided this issue in favour of the assessee. Hence, respectfully following the decision of the coordinate Bench aforesaid, we dismiss this ground of appeal of the revenue and direct the AO to delete the addition made on account of disallowance u/s 40(a)(ia) TDS u/s 194H - payment of the discounts allowed to its prepaid distributors on sale of starter kits and prepaid recharge vouchers - HELD THAT:- As decided in own case [2016 (6) TMI 174 - ITAT MUMBAI] appellant was not required to deduct tax at source under section 194H of the IT Act in respect of the discounts allowed to prepaid distributors on sale of starter kits and prepaid recharge vouchers. Depreciation claim of the assessee u/s 32 in respect of the amount paid to the DOT for purchase of 3G spectrum and not restricting to proportionate amount as per the provisions of section 35ABB - HELD THAT:- As pointed out by the Ld. counsel, the coordinate Bench has decided the identical issue in favour of the assessee in Idea Cellular Limited [2017 (12) TMI 660 - ITAT MUMBAI]. Since the Ld. CIT(A) has decided this issue by following the decision of the coordinate Bench, we do not find any reason to interfere with the findings of the Ld. CIT(A). Hence, respectfully following the decision of the coordinate Bench discussed above, we uphold the findings of the Ld. CIT(A) and dismiss this ground of appeal of the revenue.
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