TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 49
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....survey u/s 133A of the Income-tax Act, 1961 ("the Act") on 17.11.2011 to verify as to whether the assessee was discharging the TDS obligation on account of payments covered under various TDS related provisions of the Act, especially considering the decision of the Hon'ble jurisdictional High Court in assessee's own case on the issue of treating the cash discounts on pre-paid and postpaid sales as commission covered u/s 194H and also the treatment on account of payment towards IUC/Roaming charges covered u/s 194J of the Act. Notice dated 8.8.2012 was issued in respect of the TDS compliance verification u/s 201(1) and 201(1A) of the Act and ultimately learned AO fastened liability to the tune of Rs. 75,31,637/- u/s 194H and Rs. 1,44,333/- u/s....
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....itted that having considered the contentions of the assessee, the jurisdictional High Court in assessee's own case has reached a conclusion that the transactions between the assessee and the distributors, Section 194H is applicable. On this aspect, learned AR fairly submitted that the Hon'ble jurisdictional High Court in the case reported in 118 Taxman 118 reversed the decision of the Delhi Bench of the ITAT in assessee's own case, and the decision of the Tribunal was favourable to the assessee. 5. It is, therefore, clear that in assessee's own case having considered the contentions on either side and the orders of the learned AO, first and second appellate authorities, the Hon'ble jurisdictional High Court reached a conclusion that to the....
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....g the process of transportation of calls between two networks and this is done automatically. He further submitted that human intervention is required only for installation of the network and installation of other necessary equipments/ infrastructure and also for maintaining, repairing and monitoring each operator or network so that they remain in a robust condition to provide faultless service to the customers. He, therefore, submitted that the purpose of payments in question cannot be categorized as for the Fee for technical services. 8. Ld. DR, however, while placing reliance on the orders of the authorities below on this aspect, argued that without human intervention, it is not possible to provide the facility and to attend the trouble....
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....here the network capacity has to be enhanced by telecom operators. The Tribunals have consistently found that such human intervention cannot be said to be for inter connection of a call. 10. We have gone through the decision of a coordinate bench of this Tribunal in Bharti Airtel Ltd. Vs ITO, TDS ward, New Delhi (2016) 67 Taxmann.com 223 (Delhi) wherein the Tribunal took the view that human intervention for providing certain services to put an equipment in place is different from the human intervention in the transportation of calls between two networks. Vide para 33 thereof the Tribunal held as follows: 33. All the Benches of the Tribunal are unanimous in their view on this issue. We see no reason whatsoever to deviate from these views.....