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2020 (6) TMI 174 - AT - Income TaxTDS u/s 194H - assessee-in-default on non-deduction of tax at source on discount allowed to the prepaid distributors on distribution of 'right to prepaid service - HELD THAT:- As relying on BHARTI AIRTEL LTD. AND OTHERS [2014 (12) TMI 642 - KARNATAKA HIGH COURT] assessee is not required to deduct tax under section 194H of the Act on the prepaid SIM Cards and hence, the assessee is not in default as per provisions of section 201(1) of the Act. Assessee-in-default' for non-deduction of tax at source u/s 194J of the Act on roaming charges paid to other telecom operators - HELD THAT:- We find that this issue is squarely covered in favour of the assessee by the judgment of Hon’ble Delhi High Court in the case of Bharti Cellular Ltd [2008 (10) TMI 321 - DELHI HIGH COURT] and respectfully following the same, we hold that the assessee is not required to deduct tax u/s.194J of the Act and consequently, the assessee shall not be treated as an assessee in default u/s 201(1) of the Act. Once, the assessee is treated as assessee not in default u/s.201(1), the interest u/s.201(1A) is not required to be charged. We, accordingly, allow the grounds of appeal raised by the assessee. Order 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. See case of DCIT vs. JSW Limited [2020 (5) TMI 359 - ITAT MUMBAI]
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