https://www.taxtmi.com/caselaws?id=308564 The article discusses ITAT Delhi rulings on telecom tax issues, including treatment of licence fee and spectrum charges under section 35ABB, allowability of lease rent paid under a service-cum-lease arrangement, and TDS consequences for distributor discounts and roaming charges. It notes that the licence fee issue was analysed by reference to the post-1999 telecom regime and earlier binding precedent, while the lease rent claim turned on the ownership and liability structure of the IBM arrangement. It also explains that distributor discounts were treated as principal-to-principal sale discounts, and roaming charges were held not to involve fees for technical services because the interconnection process was automatic. In each instance, the corresponding disallowance under section 40(a)(ia) was addressed through the applicable TDS analysis. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 04 Jul 2023 21:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308564 The article discusses ITAT Delhi rulings on telecom tax issues, including treatment of licence fee and spectrum charges under section 35ABB, allowability of lease rent paid under a service-cum-lease arrangement, and TDS consequences for distributor discounts and roaming charges. It notes that the licence fee issue was analysed by reference to the post-1999 telecom regime and earlier binding precedent, while the lease rent claim turned on the ownership and liability structure of the IBM arrangement. It also explains that distributor discounts were treated as principal-to-principal sale discounts, and roaming charges were held not to involve fees for technical services because the interconnection process was automatic. In each instance, the corresponding disallowance under section 40(a)(ia) was addressed through the applicable TDS analysis. Case-Laws Income Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308564