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2020 (10) TMI 418 - AT - Income TaxTDS u/s 194J - roaming charges paid by the assessee to the other telecom service provider (Reliance Telecom Ltd.) are in the nature of ‘Fee for technical Services’ - Default u/s 201(1)/201(1A) - AO had invoked the provisions of section 201(1)/201(1A) for non-deduction of tax at source on payment of roaming charges terming it as ‘fee for technical services’ - CIT(A) reversed the findings of AO and held that the payment for roaming charges are not akin to ‘fee for technical services’ and hence, the provisions of section 194J are not attracted - Department assailed the findings of CIT(A) before the Tribunal in aforementioned appeals and the same were dismissed - HELD THAT:- Identical reasons the provisions of section 201(1)/201(1A) of the Act were invoked in assessee’s own case in AY 2010-11 and 2011-12 [2016 (4) TMI 811 - ITAT MUMBAI ]. We observe that in above said appeals, grounds raised by the Department assailing the finding of CIT(A) are identical to grounds raised in the present appeal. Tribunal did not have the benefit of decision rendered in the case of CIT vs. Vodafone South Ltd. [2016 (8) TMI 422 - KARNATAKA HIGH COURT] as the said judgement is later in time. Post Vodafone South Ltd. (supra) various benches of the Tribunal have been consistently following the law laid down by Hon’ble Karnataka High Court. We hold that the roaming charges paid by the assessee are not in the nature of ‘fee for technical services’. DR has not brought before us any contrary decision. We find no infirmity in the impugned order. Accordingly, the same is upheld and ground No.1 (a) of the appeal is dismissed sans-merit. Interest levied under section 201(1A) - Since we have held that the roaming charges paid by the assessee to the other telecom service provider are not in the nature of ‘fee for technical services’ no TDS under section 194J is liable to be deducted. Once there is no liability for deducting tax at source, question of charging interest under section 201(1A) of the Act does not arise.
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