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| The Tax Publishers2022 TaxPub(DT) 6330 (Del-HC) : (2023) 456 ITR 0691 INCOME TAX ACT, 1961
Section 194J
No TDS was required to be deducted by assessee on payment of inter-connect user charges as it could not be categorized as fees for technical services.
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Tax deduction at source - Under section 194J - Payment of inter-connect user charges -
In present case ITAT held that no TDS under section 194J is required to be deducted by assessee on payment of inter-connect user charges as it could not be categorized as fees for technical services. Hence, this appeal. Held: Revenue consciously elected not to challenge judgment of the Karnataka High Court in case of CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) 72 taxmann.com 347 (Kar) : 2016 TaxPub(DT) 3679 (Karn-HC), which held that no TDS was required to be deducted by assessee on payment of inter-connect user charges as it could not be categorized as fees for technical services. Consequently, it was not open to revenue to challenge correctness of the finding rendered by the Karnataka High Court in above cited case in case of other assessees without just cause. Accordingly, no substantial question of law arose for consideration in present appeal and same was dismissed.
Relied on:CIT (TDS), Bangalore v. Vodafone South Ltd. (2016) 72 taxmann.com 347 (Kar) : 2016 TaxPub(DT) 3679 (Karn-HC)
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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