Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 1111 - AT - Income TaxTDS u/s 194J - Disallowance u/s 40(a)(i) - non-deduction of TDS - payment of interconnect user charges as it could not be categorized as fee for technical services - HELD THAT:- Hon’ble High Court has noted in the case of Vodafone South Ltd.[2016 (8) TMI 422 - KARNATAKA HIGH COURT] which hold that no TDS is required to be deducted by the assessee on payment of interconnect user charges as it cannot be categorized as fee for technical services, thus decided the aforesaid issue in favour of the respondent-assessee. Addition on account of excess depreciation claimed - assessee has taken license which allows the assessee to use that particular right on payment of certain amount and that being an intangible asset on which depreciation is allowable @ 25% only - HELD THAT:- As in assessee’s own in AY 2013-14 case granted the relief to the assessee holding that depreciation on a limited user license is eligible @ 60%. Disallowance as excessive depreciation claimed, is directed to be deleted. Appeal of the Revenue stands dismissed.
|