Case Law Details

Case Name : The Assistant Commissioner of Income Tax Vs. M/s Vodafone Mobile Service Ltd. (ITAT Chennai)
Appeal Number : ITA No. 1029/Mds/2017
Date of Judgement/Order : 23/11/2017
Related Assessment Year : 2012-13
Courts : All ITAT (5160) ITAT Chennai (229)

ACIT Vs. M/s Vodafone Mobile Service Ltd. (ITAT Chennai)

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)- 2, Coimbatore, dated 30.03.2017 and pertains to assessment year 2012-13.

2. The only issue arises for consideration is deduction of tax at source in respect of roaming charges.

3. During the course of hearing, it was brought to our notice that in the case of Vodafone Cellular Limited v. DCIT in I.T.A. Nos. 2802 & 2803/Mds/2014 dated 31.07.2015, this Tribunal found that roaming charges cannot be considered as fee for technical services, therefore, the provisions of Section 194J of the Income-tax Act, 1961 (in short ‘the Act’) is not applicable. In fact, the CIT (Appeals) followed the order of the co-ordinate Bench of this Tribunal dated 31.07.2015 and held that roaming charges cannot be considered to be fees for technical services and hence, the provisions of Section 194J of the Act is not applicable. Therefore, This Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed.

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Category : Income Tax (27475)
Type : Judiciary (11673)
Tags : ITAT Judgments (5344) section 194J (77) TDS (1024)

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