Case Law Details
Case Name : Commissioner of Income Tax Vs Bharti Cellular Ltd (Delhi High Court)
Appeal Number : I.T.A. 1120/2007
Date of Judgement/Order : 31/10/2008
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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The payment for use of “services for MTNL/other companies via the interconnect/port/access/toll by the assessee would not fall within the purview of payments as provided for under section 194J of the Act, so as to be eligible for tax deduction at source. The interconnect charges/port access charges cannot be regarded as fees for technical services.
IN THE HIGH COURT OF DELHI AT NEW DELHI
Judgment delivered on: 31.10.2008
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