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M/s BHARATI AIRTEL LTD Versus DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-14 (1) , HYDERABAD

2016 (1) TMI 496 - ITAT HYDERABAD

Selection of TDS rates - TDS u/s 194C OR 194J - Rectification of mistake - assessee submitted that instead of remitting the mater back to the file of the Assessing Officer, the Tribunal could have decided the issue on the basis of facts and material available on record - Held that:- On a perusal of the finding of the Tribunal it is seen that the Tribunal, after analysing the terms of the agreement between the assessee and the service provider and the nature of work undertaken, has observed that .....

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as reported in [2010 (8) TMI 332 - Supreme Court of India] finally directed the Assessing Officer to examine the issue of involvement of human element or human interface in the services rendered by the service provider to the assessee to finally determine, whether it is simply a contract as envisaged in S.194C or in the character or nature of technical services as per S.194J.

The Tribunal, after considering all the facts and materials on record, having taken a conscious decision to r .....

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issible in law or within the scope and ambit of S.254(2) of the Act. These applications filed by the assessee, are therefore, devoid of merit, and are liable to be dismissed. - Decided against assessee - ITA No.956/Hyd/13, ITA No.957/Hyd/13, ITA No.1287/Hyd/13, ITA No.1288/Hyd/13, ITA No.1289/Hyd/13 and MA No.63/Hyd/2015, MA No.68/Hyd/2015, MA No.69/Hyd/15, MA No.70/Hyd/2015, MA No.71/Hyd/2015 - Dated:- 27-11-2015 - Mr. B.Ramakotaiah, AM & Mr. Saktijit Dey, JM For the Appellant : Shri Avinas .....

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ibunal all material facts were submitted, which demonstrate that its activities were carried out with human intervention. Learned counsel submitted that as per S.194J read with S.9(1)(vii) of the Act, rendering of services with human interface would not by itself render the character of such services to be in the nature of technical services. He submitted that human interface alongwith professional expertise or technical specialization is required to categorise a service to be technical service. .....

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no need or necessity for the Tribunal to direct the Assessing Officer to examine again the involvement of human element or human interface in the services rendered by M/s. Records and Data Warehousing pvt. Ltd., which would amount to an unnecessary exercise. 3. Learned counsel for the assessee submitted that instead of remitting the mater back to the file of the Assessing Officer, the Tribunal could have decided the issue on the basis of facts and material available on record. He therefore, sub .....

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o bring it within the purview of S.254(2) of the Act. 5. We have considered the submissions of the parties and perused the materials on record. On a careful reading of the order of the Tribunal dated 29.10.014 of the Tribunal, it is seen that the Tribunal has exhaustively dealt with not only all the facts and materials, but also the contentions raised by the assessee as well as by the Department. The Tribunal also analysed the principles laid down in the decisions referred to by the counsels of .....

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