TaxTMI 
TaxTMI 
2018 (4) TMI 931
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....the disallowance. 5. At the outset, learned AR placed on record the order of the Tribunal in assessee's own case for the A.Y.2010-11 in ITA No.3137/Mum/2014 and 3502/Mum/2014 wherein exactly similar issue was decided by the Tribunal in assessee's favour. We had carefully gone through the order of the Tribunal, para 5, Page 2 to 4 reads as under:- "5.We have heard the rival submissions and perused the material before us. We find that the assessee had availed services of eight entities and had made payments for use of data/circuit bandwith, that the FAA held that use of data bandwidth required human intervention and that it fell within the preview of fee for technical services, that TDS had to be made as per the provisions of section 194J of the Act. We are of the opinion that the basic issue to be decided is as to whether D/CBC can be treated technical services or not. We find that similar question had arisen in the case of iGate Computer System Ltd.(supra).Brief facts of the case were that the assessee was a software company engaged in software development, software export and allied activities, that a TDS Survey, u/s.133A of the Act, was carried out on 13.01.2009 at th....
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....rges paid to various telecom service providers being professional services provided by the said service providers, in view of section 194J of the Act. The explanation of the assessee in this regard was that the said payments for DATA link charges were paid for using standard facilities provided by the service providers by using technical gadgets, which were made available universally to the others by way of the DATA link satellite line, which was established from one service provider to be carried over to the other service provider. In order to provide efficient and flawless services to the subscribers, the existing service providers provide interconnection of their networks through equipment of their networks to the equipments of other service providers. The connection is used for the transmission of DATA from one service provider to the designated client server and there was no human intervention for the transmission of the DATA. 16. On the perusal of the record, it transpires that facilities were provided by two entities i.e. the assessee and the service providers, who were linked to each other through the DATA link and for facilitating the arrangement, one service prov....
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.... at source under the provisions of section 194J of the Act." We find that while deciding the appeal the Tribunal had considered all the cases that were available at time and were dealing with the identical issue. So, respectfully following the above order of the Tribunal, we decided ground no.1 in favour of the assessee." 6. Learned DR fairly conceded that issue is covered by the order of the Tribunal in assessee's own case. As the facts and circumstances during the year under consideration are parameteria and the disallowance has been made on the same basis as made in the A.Y.2010-11, therefore, respectfully following the order of the Tribunal in assessee's own case for the A.Y.2010-11, we do not find any merit for the disallowance so made. 7. Ground No.2 has become infructuous, as we have already decided Ground No.1 in favour of the assessee. 8. Next grievance of assessee relates to disallowance of net enhancement and customization expenses (after allowing depreciation at the rate of 60%). 3 9. By the impugned order, CIT(A) confirmed the action of the AO. 10. We have considered rival contentions and carefully gone through the orders of the authorities belo....
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....V. Chowgule and Co. Pvt. Lid. (214 ITR 523) (Bom) * New Shorrock Spg. & Mfg. Co. Ltd, v. CIT (1956) (30 ITR 338) (Bom) * PCIT v. Sesa Resources Ltd. (250 Taxman 182) (Bom) * CIT vs. Southern Roadways Ltd. (304 ITR 84(Mad)(HC) * Commissioner of Income-tax vs. MAC Charles (India) Lid. (60 taxmann.com 68) (Kar) * M/s. Sprang & Associates v. DCIT (ITA No. 31/Mum/2016) * Am way India Enterprises v. DCIT 27 SOT 344 (Del Trib) 16. Even decision with regard to treating the expenditure incurred in a lease property to be treated as revenue expenditure is also supported by the following judicial pronouncements. * Commissioner of Income-tax vs. Hi Line Pens (P.) Ltd. (306 ITR 182) (Delhi HC) * CIT v. Anush Shares and Securities (P) Ltd., 62 mxrnann.com 287) [Mad.) * Deputy Commissioner of Income-tax vs. Lazard India (P.) Ltd. (41 SOT 72) (Mum.) * Deputy Commissioner of Income-tax vs. Ikea Trading (India) (P.) Ltd. (82 (Del Trib.) 17. In view of the above, we do not find any merit for the disallowance so made by the AO on account of repairs and maintenance. 18. Grievance of the Revenue relates to ....