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Idea Cellular Ltd. Versus Income Tax Officer, TDS-2, Jaipur.

2015 (7) TMI 1050 - ITAT JAIPUR

TDS u/s 194J - roaming charges paid by the telecom operators to service providers - Held that:- The issue about levy of TDS U/s 194J on the roaming charges paid by the telecom operators to service providers and applicability of Section 194J has been considered in detail by this very Bench in the case of M/s Bharti Hexacom Limited (2015 (7) TMI 175 - ITAT JAIPUR ) wherein held that there is no human intervention involved in providing these services, therefore, roaming charges paid by the assessee .....

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) For the Respondent : Shri Purushottam Kahsyap (JCIT). ORDER PER: R.P. TOLANI, J.M. These are the assessee s appeals filed against the order dated 06/11/2012 and 27/09/2012 by the learned CIT(A)-III, Jaipur for A.Y. 2007-08 to 2010-11 challenging the common following grounds in all the assessment years: 1. On the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming the action of the Income-tax Officer, TDS-2, Jaipur (the ITO) in holding that the payment made fo .....

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x under section 194J of the Act and thereby levying interest under section 201(1A) of the Act. 2. The ld. Counsel for the assessee at the outset contends that the issues in question is squarely covered by the Hon ble ITAT, Jaipur Bench decision in the case of M/s Bharti Hexacom Limited Vs. ITO (TDS)-II, Jaipur in ITA No. 656/JP/2010 order dated 12/06/2015, which has considered the issue about the payment of roaming charges to telecom operators in great details and held that such payment does not .....

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on made by M/s Bharti Cellular Ltd.; also opinion of Hon ble the then Chief Justice of India Mr. S.H. Kapadia dated 03/09/2013 and also various judgments given by the ITAT Ahmadabad Bench in the case of Canara Bank on MICR and Pune Bench decision on Data Link Services. We find that for installation/setting up/repairing/servicing/maintenance capacity augmentation are require human intervention but after completing this process mere interconnection between the operators is automatic and does not r .....

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