TMI Blog2016 (4) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... ount to commission in terms of sec. 194H, the same is not applicable to these transactions. Therefore, assessee cannot be held in default, impugned demand raised applying sec, 194H is quashed. Assessee s grounds are allowed TDS u/s 194J on roaming charges paid for facilities provided by service provider - HELD THAT:- This issue squarely covered in favour of the assessee by the decision of the Co-ordinate Bench in assessee s own case pertaining to the assessment year 2009-10 [2015 (7) TMI 175 - ITAT JAIPUR] these charges are not fees for rendering any technical services as envisaged in section 194J of the Act. Therefore, we reverse the order of the ld CIT(A) and assessee s appeal is allowed on this ground also - ITA No. 830 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be dismissed. 3. On the contrary ld. CIT DR has supported the order of Assessing Officer. He submitted that the transaction is between Principal to Agent, therefore the provisions of section 194 H is applicable. 4. We have heard the rival contention perused the material available on record. Ld. counsel has submitted that similar grounds have been decided by the Co-ordinate Bench of this Tribunal in assessee s own case pertaining to the assessment years 2004-05 to 2008-09 and the assessment year 2009-10. We find that the issue raised in the present appeals have been decided by the Coordinate Benches of this Tribunal in assessee own case pertaining to earlier Assessment Years. Apropos to issue raised vide gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Respectfully following the same we hold that: a) The relationship between assessee and its distributors qua the sale of impugned products is on principal to principal basis, the consideration received by assessee is sale price simpliciter. b) There is no relationship of Principal and agent between assessee and distributors as held by authorities below their orders are reversed. c) Looking at the transaction being of sale/purchase and relationship being of principal to principal the discount does not amount to commission in terms of sec. 194H, the same is not applicable to these transactions. Therefore, assessee cannot be held in default, impugned demand raised applying sec, 194H is quashed. Assessee s grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of technical experts by the ACIT TDS, New Delhi in the case of Bharti Cellular Ltd; thereafter cross examination 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 judgements given by the ITAT Ahmedabad 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 require any human intervention. The term Inter connecting User Charges (IUC) also considered the Hon ble Supreme Court decision in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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