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2018 (2) TMI 971 - AT - Income TaxTDS u/s 195 - withholding of tax - nature of payments made to Intelsat Global Sales & Marketing Ltd., UK on account of Transponder fee in terms of an agreement dated 29/12/2010 - Held that:- Relying on the judgment in the case of one of the payee, i.e. Intelsat Corporation US [2012 (9) TMI 1081 - DELHI HIGH COURT] we conclude that the assessee is not obligated to deduct tax at source on payments made for transponder services. Thus, on this aspect assessee succeeds. Allowability of interest u/s 244A on refund arising due to extra deposit of TDS u/s 195 - Held that:- It was a common point between the parties that the said issue was also before the Tribunal in the past, and vide order [2016 (12) TMI 1338 - ITAT MUMBAI], the same has been sent back to the file of Assessing Officer to decide in the light of the CBDT Circular No.11 of 2016 dated 26/04/2016. Following the aforesaid precedent, in this year too, we direct the Assessing Officer to follow the earlier order of the Tribunal(supra) on this aspect and decide the matter afresh and as per law. Thus, on this aspect assessee succeeds for statistical purposes.
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