Air2Web India Pvt Ltd., Chennai vs Department Of Income Tax on 28 January, 2013
The
Hon'ble Madras High Court in the case of Verizon
Communications Ltd. Vs. ITO in T.C.(Appeal) Nos. 147 to
149 of 2011 and 230 of 2012 dated 7.11.2013 held that
collection of fees for usage of standard facility would not
amount to payment made for providing technical services. In
the circumstances, we do not find any good reason to
interfere with the decision of the Commissioner of Income Tax
(Appeals) in holding that payment made by the assessee to
Clickatel is not fees for technical services and no TDS is
required to be made.