2016 (4) TMI 811 - ITAT MUMBAI
Reliance Communications Ltd. Versus ACIT (TDS) -Range 3 (2) , Mumbai
TDS u/s 194J - Treatment of Roaming charges paid to various telecom operators to be in the nature of Fees for technical services and liable to Tax Deduction at source ( TDS ) - assessee in default u/s 201(1) - Held that - If any person delivers any services through his skills, or experience, or make available any such services either through aid of any machines, equipment or any kind of technology, then rendering of such services can be reckoned as technical services . There should be a constant human endeavor or involvement of the human interface during the process of rendering of technical s ....... - .......
2016 (4) TMI 38 - ITAT MUMBAI
Income Tax Officer (OSD) (TDS) -3 (1) Versus M/s. Viacom18 Media P. Ltd.
TDS u/s 194C OR 194J - payments for production of programmes for broadcasting and telecasting and payments for uplinking charges - Held that - As decided in assessee s own case for A.Y. 2009- 10 Coordinate Bench followed the decision of the Hon ble Delhi High Court in the case of Prasar Bharati (2006 (11) TMI 159 - DELHI High Court ) holding that placement charges/ carriage fees is covered under the definition of work ....... - .......
2016 (3) TMI 1026 - SUPREME COURT
C.I.T. -4, Mumbai Versus M/s Kotak Securities Ltd.
TDS u/s 194J - transaction charges paid by a member of the Bombay Stock Exchange to transact business of sale and purchase of shares - whether amounts to payment of a fee for technical services rendered by the Bombay Stock Exchange? - Held that - There is no exclusivity to the services rendered by the Stock Exchange and each and every member has to necessarily avail of such services in the normal course of trading in securities in the Stock Exchange. Such services, therefore, would undoubtedly be appropriate to be termed as facilities provided by the Stock Exchange on payment and does not amou ....... - .......
2016 (4) TMI 819 - ITAT DELHI
DCIT, Circle-49 (1) , New Delhi Versus C.L. Educate Ltd., (Formerly M/s. Career launcher India Ltd.)
TDS u/s 192 OR 194J - payment made to the retainers - Held that - The contract of retainers are valid for one year from the date of effective commencement of the provision of services. The remuneration provided in the agreement is without any provision for provident fund, gratuity, etc. on cancellation of contract of retainer ship the lump-sum amount stands forfeited without any recourse even on a pro rata basis. If the assessee misses to cancel this contract. It will help to provide for 15 days notice period to the retainer. In case of absence in excess of specified number bay number of days ....... - .......
2016 (3) TMI 539 - ITAT DELHI
C.J. International Hotels Ltd. Versus Addl. CIT, Range-49, New Delhi And Vica-Versa
TDS U/S 194J - initiation of proceedings u/s 201(1)/(1A) - Held that - We hold that payment made to M/s Glow Show Stage Events requires deduction of tax u/s 194J of the Act. There will be no liability of the payer u/s 201(1) to the extent of the payee including the amount received in its total income and paying tax thereon. However, liability towards interest u/s 201(1A) will still be there from the date on which such tax was deductible to the date of furnishing of return of income by M/s Glow Show Stage Events even if the assessee is not treated as in default u/s 201(1). - Non deduction of td ....... - .......
2016 (4) TMI 418 - ITAT JAIPUR
Sikar and Jhunjhunu Zila Dugdh Utpadak Sahakari Sangh Ltd. Versus Assistant Commissioner of Income Tax (TDS) , Jaipur and Vica-Versa
TDS u/s 194H - payment of cess made to RCDF is in the nature of technical and professional service - charging interest U/s 201(1A) - Held that - Payment to RCDF cess, it has not been demonstrated by the Department that any managerial services in this connection have been rendered to assessee by RCDF qua this amount. RCDF is an apex cooperative body and cess is paid to it by virtue of federal structure in Rajasthan cooperative set up. Thus as far as assessee s business is concerned, there is no rendering of any managerial services by RCDF as alleged by the AO u/s 194H and upheld Id. C1T(A) u/s ....... - .......
2016 (4) TMI 567 - ITAT HYDERABAD
M/s. Incable Net (Andhra) Ltd. Versus The Income Tax Officer, Ward-2 (1) , Hyderabad and Deputy Commissioner of Income Tax, Circle-2 (1) , Hyderabad Versus M/s. Incable Net (Andhra) Ltd.
TDS u/s 194J - Payments made to pay channels (Royalties & Commission) - Held that - The view entertained by the assessee that the pay channel charges cannot be considered as royalty is in fact gets support from the decision rendered by Hon ble Delhi High Court in the case of Asia Satellite Telecommunication Co. Ltd (2011 (1) TMI 47 - DELHI HIGH COURT ). Though the Explanation 6 to sec. 9(1)(vi) inserted by Finance Act, 2012 is clarificatory in nature, yet in view of the fact that the view entertained by the assessee gets support from the decision of Delhi High Court, referred above, we are ....... - .......
2016 (4) TMI 247 - ITAT PUNE
Dy. Commissioner of Income Tax, (TDS) – 2, Pune Versus Kirloskar Oil Engine Ltd.
TDS liability u/s 194J - payment made to the non-executive Directors of the assessee company - sitting fee payment - Held that - As per the explanation to provisions of section 194J professional service means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board. We, therefore, find force in the submission of the learned counsel for the assessee that sitting fees paid to the directors do ....... - .......
2016 (3) TMI 214 - ITAT DELHI
Dish TV India Ltd. Versus ACIT (TDS) , Noida And Vica-Versa
TDS u/s 194J or 194C - payments made to various TV channels - assessee, Dish TV India Limited, is an Indian company engaged in the business of distribution of channels from its DTH (Direct to Home) network - Held that - Revenue has taken similar stand in the succeeding years by holding the magnetizing of the provisions of section 194J to the similar payments, for which the matter is sub judice. Be that as it may, the rule of res judicata is not applicable in fiscal statutes like income-tax. The contention of the ld. AR about the applicability of the rule of consistency , in our considered opin ....... - .......
2016 (4) TMI 217 - KARNATAKA HIGH COURT
THE COMMISSIONER OF INCOME TAX TDS, BANGALORE AND THE INCOME TAX OFFICER TDS, BANGALORE Versus M/s TELERADIOLOGY SOLUTIONS PVT LTD
TDS u/s 194J - ITAT held that the amounts paid to the doctors is not in the nature of salary and liable for deduction of tax at source as required under section 194J as Professional fees - Held that - Tribunal was justified in law in holding that the amounts paid to the doctors is not in the nature of salary and liable for deduction of tax at source as required under section 194J as Professional fees even when assessee engaged the doctors as consultants and as per the agreements, these consultants would be governed by the rules and regulations of service, conduct rules, discipline etc., which ....... - .......
2016 (4) TMI 123 - ITAT BANGALORE
TDS u/s 194J - Non deduction of tds - Held that - It is amply clear that none of the clauses of Explanation 2 to section 9(1)(vi) is attracted to the granting of economic interest of first refusal to the assessee-company by Shri Mohan Raju in any new business initiative. The right envisaged in the agreement is only acquiring the controlling interest in the new initiative of MR. We are unable to discern from the perusal of the agreement, transfer of any rights or use of intellectual property. Therefore, considering the definition given in the Explanation 2 to sec.9(1)(vi) of the Act, the impugn ....... - .......
2016 (2) TMI 892 - ITAT DELHI
ITO, TDS, Rohtak (Haryana) Versus The Senior Manager (Finance) , Bharat Heavy Electricals Ltd.
TDS u/s 194J OR 194C - design & drawings of the work are prepared by BHEL which is executed by the contractors under the supervision of BHEL - technical services - work by subcontractors - short deduction of tax - Held that - CIT (A) has rightly observed that the scope of work given to the sub-contractors is for erection, testing, commissioning and trial operation and handing over of boiler units, electrostatic precipitators etc. and these activities involve construction work, welding, erection, alignment, transportation of equipment and materials etc. with the help of men & machines, ....... - .......
2016 (4) TMI 580 - ITAT DELHI
RHW Hotel Management Services Ltd. Versus Deputy Commissioner of Income tax, Circle-1 (1) , New Delhi
TDS u/s 194J - expenditure incurred on payments made to M/s A.B. Hotels Ltd. under the memorandum of understanding with M/s A.B. Hotels Ltd - non deduction of tds - disallowance u/s 40(a)(ia) - Held that - The assessee was not to receive any serviced from AB Hotels Ltd. AB Hotels owned the brand namely, The Great Kabab Factory , which was to be promoted by the assessee through providing franchises to various persons in India. The assessee was to charge fees from various persons who wanted to use this brand as an authorised franchise and the fee was to be shared between the assessee and M/s. AB ....... - .......
2016 (3) TMI 872 - ITAT VISAKHAPATNAM
Krishna Infotech, Hyderabad Versus DCIT, Circle-1, Rajahmundry
Disallowance of excess depreciation claimed on Iris Cameras - Held that - The Iris recognition system, the software to be used for the purpose and the grabber card are supplied by the Government for the use of Iris recognition system to be used only for the purpose of issue of various types of ration cards. The assessee categorically stated that this camera cannot be used in normal course of business and it can be used only for the specified purpose of capturing Iris. The assessee taken this contract for the first time and after completion of the project he did not enter into any other contrac ....... - .......
2016 (3) TMI 445 - ITAT MUMBAI
Asst. Commissioner of Income-tax -16 (2) , Mumbai Versus Shri Zubin J Gandevia
TDS u/s 194C OR 194J - royalty and connection charges - disallowance u/s 40(a) - Sort deduction of tax under different or wrong provision of the section - AO S case that such payment is on account of royalty covered within the ambit of section 9(1)(vi) and therefore the TDS should have been deducted under section 194J - Held that - If there are two conflicting decisions of non-jurisdictional High Courts, then the decision in favour of the assessee should be taken. We agree with such a contention raised by the assessee that, if there are to conflicting decisions and in absence of any jurisdicti ....... - .......