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2022 (7) TMI 990 - AT - Income TaxTDS u/s 194J or 194C - Non-deduction of TDS on Auto Roaming Charges paid to other Telecom operators - Demand and interest raised u/s 201(1) & 201(1A) - HELD THAT:- We hold that there is no obligation to deduct tax at source for the assessee payer in terms of section 194C or 194J of the Act and hence the assessee cannot be treated as 'assessee in default' u/s 201(1) of the Act. Hence consequentially the interest u/s 201(1A) cannot be charged on the assessee in the instant case. Accordingly, we set aside the common order passed by the CIT(A) in all the appeals under consideration and allow the grounds raised by the assessee in all the appeals under consideration. - Decided in favour of assessee.
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