Case Law Details
Ms Bharti Airtel Ltd. Vs ACIT (ITAT Ahmedabad)
ITAT held that roaming charges paid by the appellant to other telecom companies are not covered under ‘fee for technical service’ and such payments are out of the purview of TDS provision of 194J of the Act.
FULL TEXT OF THE ITAT JUDGMENT
The instant appeals filed by the Revenue are against the order dated 10.06.2016 passed by the Commissioner of Income Tax (Appeals)-8, Ahmedabad under section 201(1)/201(1A) of the Income Tax Act, 1961 (hereinafter referred as to “The Act”) arising out of the order dated 26.03.20 14 by the Dy. Commissioner of Income Tax, TDS Circle, Ahmedabad for the Assessment Years 2008-09 & 2009-10.
2. The revenue has challenged the order mainly on the aspect that the Learned CIT(A) has erred on facts and in law in deleting the demand raised u/s 201(1A)/201(1) of the Act on roaming charges paid to other telecom companies of Rs.71,30,810/- (including interest u/s 201(1A) of the Act) for A.Y. 2008-09 & Rs. 38,07,820/- (including interest u/s 201(1A) of the Act) for A.Y. 2009-10 by invoking provisions of Section 194J of the Income Tax Act.
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