TaxTMI 
TaxTMI 
2016 (5) TMI 905
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....ds raised in in ITA No. 678/JP/2013 for the assessment year 2011-12 wherein the assessee has raised following grounds:- (i) The ld. CIT(A) has failed to consider and adjudicate the ground pertaining to non-deduction of tax u/s 194H of the Act on discount allowed to the prepaid distributors. (ii) The ld. CIT(A) has erred in confirming the action of the ITO in holding that the payment made for the use of standard facility amounts to 'fees for technical services' as defined in Explanation 2 to Section ((i)(vii) of the Act and hence, tax is deductible u/s 194J of the Act in respect of roaming charges paid to Other telecom operators. 3.1 The grounds raised in in ITA No. 293/JP/2014 for the assessment year 2011-12 wherein the assessee ha....
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....ound No. 1 and II - Ground No. III 1. On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in confirming the observations of the TDS officer by treating the appellant as an assessee in default u/s 102(1) of the Act without appreciating that it is a settled legal position that if TDS machinery fails, the appellant cannot be treated as an ''assessee in default'' u/s 201(1) of the Act. 2. The appellant thus prays that in the absence of any 'payment or credit to the Distributors, the appellant should not be treated as an ''assessee in default'' u/s 201 r.w.s. 194H of the Act.'' 4.1 Apropos Ground No. 1, the ld. AR of the assessee contends that the same is infructuous as subsequently an order u/s 154 in thi....
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....Act; in respect of roaming charges paid to Other telecom operators'', is neither covered u/s 194J nor u/s 194C and 194-I stands decided by ITAT, Kolkata Bench in the case of Vodafone East Ltd. vs. Addl. CIT,Range-7, Kolkata (2015) 61 taxmann.com 263 (Kolkata) by following observations:- ''A. On applicability of Section 194J Human intervention is required only for installation/ setting up/repairing/servicing/ maintenance / capacity augmentation of the network. But after completing this process, mere interconnection between the operators while roaming is done automatically and does not require any human intervention and accordingly cannot be construed as technical services. It is common knowledge that when one of the subscribers in t....
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....sible to say that it is the assessee who has used the equipment and has paid the roaming charges to the other service provider with whom it has entered into a national roaming agreement. We hold that it is not possible to say so because if at all everyone can be said to have used the equipment is can only be the subscriber of the assessee but not the assessee. If anything the assessee is placed in a position of a mere facilitator between its subscriber and the other service provider, facilitating a roaming call to be made by the subscriber. The assessee cannot be said to have used the equipment which is involved in providing the roaming facility. The assessee collects the roaming charges from its subscriber and passes it on to the other ....