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1 - 9 of 9 (0.33 seconds)Section 194J in The Income Tax Act, 1961 [Entire Act]
Hfcl Infotel Limited vs Income Tax Officer on 13 December, 2005
10. The above view also supported by order of the
Chandigarh Bench of the Tribunal wherein held HFCL Infotel Ltd.
Vs. Income Tax Officer (99TTJ (Chandigarh), 440) wherein held
that interconnect charges paid by assessee, a telecommunication
service provider, to BSNL in respect of calls which are routed
through the latter's network cannot be treated as payment for
technical services and, therefore, provisions of S.194J are not
applicable.
Commissioner Of Income Tax vs Bharti Cellular Ltd on 31 October, 2008
11. Further in the case of Commissioner of Income Tax
Vs. Bharati Cellular 220 CTR 258:
Madras Bar Association & Ors. vs Central Board Of Direct Taxes & Ors. on 20 March, 1995
374) (all), Madras Bar Associations Vs. CBDT (216 ITR 240) (Mds.)
Commissioner Of Income Tax vs Estel Communications (P) Ltd. on 7 March, 2008
In view of the above decision, in our opinion, the
service availed by the assessee from M/s. Bharati Info Airtel Ltd.
And M/s Hathway Cable and Datacom Pvt. Ltd are not to be
considered as technical services within the meaning of Section
9(i)(vii) read with explanation 2 and S.194J of the IT Act.
The Income Tax Act, 1961
Skycell Communications Ltd. And Anr. vs Deputy Commissioner Of Income-Tax And ... on 23 February, 2001
(b) Skycell Communications Ltd. Vs. Dy.CIT (2001) 170 CTR
(Mad) 238: 2001 251 ITR 53(Mad.)
Wipro Finance Ltd. vs Income Tax Officer on 30 August, 2002
(c) Wipro Ltd. Vs. ITO (2004) 84 TTJ (Bang.) 685: (2003 86
ITD 407 (Bang)
Hence, the distinction made by the departmental representative
regarding the nature of services got rendered by the assessee is
devoid of merit, since the services availed by the assessee is a
standard services, and as per above judgements this services
does not fall under purview of S.194J of the IT Act as it is not a
technical services as enumerated in S.9(1) (vii) of the IT Act.
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