2018 (6) TMI 1736

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..... lecom operators should not be regarded as payment towards fees for technical service. No Tds liability - Decided in favour of assessee. - ITA No. 2299/DEL/2015 - - - Dated:- 11-6-2018 - Shri N.K. Billaiya, Accountant Member, And Shri Sudhanshu Srivastava, Judicial Member Assessee by: Shri Ankit B. Agrawal, CA Revenue by: Shri Ravi Kant Gupta Sr DR ORDER N.K. Billaiya .....

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..... contention of the ld. AR. An identical issue was considered by the Tribunal in ITA No. 852/DEL/2015 and ITA No. 941/DEL/2015. The relevant findings of the co-ordinate bench read as under: 13. As appeal of the revenue are on issue of certain deduction of CIT(A) about applicability of decision of the Hon ble Supreme Court. However, when we have already held that assessee was not required to ded .....

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