TMI Blog2016 (10) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... rt access charges cannot be regarded as fees for technical services, hence not liable for tax deduction at source - Decided against revenue - D.B. Income Tax Appeal No.422/2011, D.B. Income Tax Appeal No.452/2011, D.B. Income Tax Appeal No.559/2011, D.B. Income Tax Appeal No.594/2011, D.B. Income Tax Appeal No.646/2011 - - - Dated:- 19-10-2016 - HON'BLE MR.K.S. JHAVERI,J. AND HON'BLE MR.MAHENDRA MAHESHWARI,J. Mr. R.B. Mathur, for the appellant. Mr. Sanjay Jhanwar, for the respondent JUDGMENT 1. By way of these appeals, the department has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal of the assessee and has held that the assessee is not required to deduct TDS. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dual or a Hindu undivided family, of such sum as income-tax on income comprised therein. (2) Where any sum referred to in sub-section (1) is credited to any account, whether called Suspense account or by any other name, in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly. (3) Where any sum is paid or credited for carrying out any work mentioned in sub-clause (e) of clause (iv) of the Explanation, tax shall be deducted at source- (i) on the invoice value excluding the value of material, if such value is mentioned separately in the invoice; or (ii) on the whole of the invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 9(1)(vii) of the Act. 5. However counsel for the respondent Mr. Jhanwar contended that the issue is concluded in view of the following decisions : 1. Commissioner of Income Tax Vs. Bharti Cellular Ltd. (2011) 330 ITR 239 (SC), 2. Union of India Vs. Satish Panalal Shah (2001) 249 ITR 221 (SC), 3. Commissioner of Income Tax Vs. Jaipur Vidyut Vitran Nigam Ltd. D.B. ITA No. 579/2009, High Court of Judicature for Rajasthan, Jaipur 4. Commissioner of Income Tax Vs Bharti Cellular Ltd (2009) 319 ITR 139 (Del.), 5. Skycell Communications Ltd. and Anr. Vs Deputy Commissioner of Income Tax and Ors. (2001) 251 ItR 53 (MAD.), 6. M.S. Jewellery Vs. Assistant Commissioner (ASSESSMENT) Agricultural Income Tax and Sales Tax an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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