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2020 (6) TMI 24 - AT - Income TaxTDS u/s 194J - Interconnection usages charges (IUC) is in the nature of fees for technical services - HELD THAT:- We find in the identical situation the Tribunal M/S. BHARTI AIRTEL LTD. [2019 (3) TMI 217 - ITAT AHMEDABAD] has been pleased to pass orders in Revenue’s appeal holding that the roaming charges paid by the appellant to other telecom companies are not covered under fees for technical services and out of the purview of TDS provision of 194J. Order is being pronounced after ninety (90) days of hearing - COVID-19 pandemic and lockdown - HELD THAT:- Taking note of the extraordinary situation in the light of the COVID-19 pandemic and lockdown, the period of lockdown days need to be excluded. For coming to such a conclusion, we rely upon the decision of the Coordinate Bench of the Mumbai Tribunal in the case of DCIT vs. JSW Limited [2020 (5) TMI 359 - ITAT MUMBAI].
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