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2018 (2) TMI 1513 - AT - Income TaxLiability of deduction of tax at source U/s 194H - liability to pay tax as the assessee in default U/s 201(1) & 201(1A) in respect of discount extended to the distributors for pre-paid SIM cards and recharge coupons - Held that:- This issue of liability of the assessee to deduct tax at source in respect of discount allowed to the distributors on pre paid SIM cards and recharge vouchers has been considered by the Hon’ble Jurisdictional High Court in assessee’s own case for the A.Y. 2007-08 to 2009-10 we decide this issue in favour of the assessee and consequently set aside the orders of the authorities below qua this issue. Liability of the assessee to deduct TDS U/s 194J in respect of the roaming charges paid by the assessee - Held that:- Tribunal decided the issue in favour of the assessee by holding that the fee paid for roaming charges does not fall in the ambit of fee for technical services as no human intervention is required in providing the roaming services by the mobile service provider. The revenue challenged this order of the Tribunal before the Hon'ble High Court and the Hon'ble High Court vide decision [2017 (7) TMI 1076 - RAJASTHAN HIGH COURT] by following the decision of the Hon’ble Karnataka High Court in the case of CIT TDS, Bangalore Vs Vodafone South Ltd. (2016 (8) TMI 422 - KARNATAKA HIGH COURT) has decided this issue in favour of the assessee and against the revenue
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