Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

The Commissioner of Income Tax (TDS) Versus Bajaj Allianze Life Insurance Co. Ltd.

2017 (8) TMI 294 - BOMBAY HIGH COURT

TDS U/S 194J - payment for providing SMS services as well as technical support services - non deduction of tds - nature of services - Held that:- As observed by the Tribunal that M/s. Valuefirst Messaging Pvt. Ltd. is merely assisting the assessee in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to carry data over mobile network using its mobility platform. - There is no technical or professional services, which can be said to have been offered by M/s. Valuefirst Messaging Pvt. Ltd. The judgment in a case of Director of Income Tax (Inte .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that such a service and charges paid, as not fees for technical services and no liability of direct tax of such liability arises. - Decided in favour of assessee. - Income Tax Appeal No. 170 -173 of 2015 - Dated:- 1-8-2017 - S. V. Gangapurwala And A .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t justified in law to hold that the provisions of Section 194J is not applicable in respect of the payments made to M/s. Valuefirst Messaging Pvt. Ltd. for providing SMS services as well as technical support services, more particularly, when the serv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ks in accordance with the agreed functionality / description and conforms to the stated service level agreement. The learned Counsel submits that the Tribunal has not properly considered the said aspect and has arrived at erroneous conclusion. 3. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version