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2022 (10) TMI 656 - AT - Income TaxTDS u/s 194H - Discount provided by the distributors to provision of prepaid telecom products being recharge vouchers - HELD THAT:- As in assessee’s own case [2022 (5) TMI 1462 - ITAT DELHI] which has not been reversed by the Hon’ble jurisdictional High Court we hold that the Ld. CIT(A)’s order is to be upheld as regards on non-deduction of TDS u/s 194H is concerned. Clauses of the agreement which do not tangibly differentiate from the facts examined by the Hon’ble jurisdictional High Court in the case of Idea Cellular Ltd. [2010 (2) TMI 24 - DELHI HIGH COURT] we decline to interfere with the order of the Ld. CIT(A) TDS u/s 194J - Roaming charges paid to various operators - As decided in own case [2016 (8) TMI 422 - KARNATAKA HIGH COURT] payment made by a mobile service provider to another mobile service provider for utilization of roaming mobile date and connectivity cannot be termed as technical service and therefore, no TDS was deductible u/s 194J. Decided partly in favour of assessee.
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