raised under section 201(1) and 201(1A) , on alleged failure of the assessee to
deduct tax at source under section 194J ... section 194H on the
discounts given on marketing & distribution of products i.e. SUKs/RCVs etc. (b)
Section 194J on payment of lUC/roaming
actual cost and is not
covered by the provisions of Sec. 194J of the Act.
4. Erred in confirming the additional amounting ... Exchange. No TDS on such payments would, therefore, be deductible
under Section 194J of the Act."
Page
against the
order passed u/s. 201 / 201(1A)
28th Dec.2010 2008-09 Order passed u/s. 143(3) 194J
4th Jan.2011 ... wherein addition
made under section 40(a)(ia) had been confirmed on account of non-
deduction of tax under section 194J
ground that assessee has deducted TDS u/s. 194C instead of u/s. 194J
of the I.T. Act. The Assessing Officer decided that ... Charges u/s. 194-I, & Lease
line u/s. 194-J and transaction charges to exchange u/s. 194-C. We request
your good
section (1) of section 9 ;"
(c) .......
The expression "fees for technical services" has not been defined under section
194J ... Expln. 2 to clause (vii) of sub-section
(1) of section 9 . The said section is reproduced herein below for ready reference
broadcast, therefore,
TDS should have been deducted u/s 194C and not u/s 194J .
28. Per contra, Ld. DR did not make any objection ... section 194C in this regard. Therefore, it is held that TDS should
have been deducted u/s 194C and not u/s 194J . Accordingly, this
under section 201(1) r.w.s. 201(lA), issue
relating to TDS on Roaming Charges/Interconnect Charges as
Technical Fee u/s 194J ... under section 201 (1) / 201 (IA) of
the act can be raised on account of non-deduction of
tax at source under section 194J
payment therefore had to be under Section 194C of the Act and not under Section 194J
thereof.
C. For that the CIT(Appeals) has erred ... u/s 194C of the Act, but the ld AO held that the same would have
to be deducted at higher rate u/s 194J
programmes for such broadcasting or
telecasting would be covered by section 194C. Section 194J of the Act provides
for deduction of tax at source from ... Finance Act, 1995 , introduced the aforesaid Explanation to
section 194C, it simultaneously inserted section 194J in the Act which
entitled for deduction
expenditure booked towards software development, TDS was
done u/s. 194C but not u/s. 194J as required. After verifying
the invoices/bills and agreements ... consultancy
services so as to attract clause 7 to section 9(1) read with
section 194J . It was held that for treating the payment
