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2020 (12) TMI 928 - AT - Income TaxTP Adjustment - Comparable selection - HELD THAT:- Companies functionally dissimilar with that of assessee's Software Development Services Business need to be deselected from final list. TDS u/s 194J - Disallowance u/s 40(a)(ia) - Leased line / date link charges - HELD THAT:- As relying on case of Channel Guide India Limited Vs. ACIT [2012 (9) TMI 95 - ITAT MUMBAI] and also the decision in the case of Gupshup Technology India (P) Ltd. [2017 (2) TMI 587 - ITAT MUMBAI] these payments made for lease line charges were neither comes under professional services nor under technical services u/s 194J of the Act. - Decided in favour of assessee.
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