Case Law Details
Case Name : BMC Software India P. Ltd Vs DCIT (ITAT Pune)
Appeal Number : ITA No. 270/PUN/2021
Date of Judgement/Order : 09/09/2022
Related Assessment Year : 2016-17
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BMC Software India P. Ltd Vs DCIT (ITAT Pune)
ITAT Pune held that charges of Primary Rate Interface doesn’t require human intervention and hence doesn’t qualify as fees for technical services. Accordingly, TDS not deductible u/s 194J of the Income Tax Act.
Facts-
Assessee challenged the disallowance of Primary Rate Interface (PRI) line charges paid to telecom companies amounting to Rupees 1,18,04,423 on account of non-withholding of taxes. AO held that it is a technical service and TDS has to be deducted u/s 194J of the Income Tax Act.
Conclusion-
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