M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

ITA 110/IND/2015Status: DisposedITAT Indore01 August 2024Bench: SHRI VIJAY PAL RAO (Judicial Member), SHRI B.M. BIYANI (Accountant Member)55 pages
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What did the Tribunal hold?

The Tribunal held that TDS was not required on discounts allowed to distributors as per the Supreme Court's decision in Bharti Cellular Ltd. Similarly, TDS was not required on roaming charges paid to other telecom operators, as these were neither 'fees for technical services' nor 'royalty'.

What were the facts?

The assessee, a telecom company, paid amounts to distributors for SIM cards/recharge vouchers and paid roaming charges to other telecom operators. The AO treated the assessee as a defaulter for not deducting TDS on these payments.

What were the issues?

Whether TDS under Section 194H was applicable on discounts to distributors and whether TDS under Section 194J was applicable on roaming charges paid to other telecom operators.

Which sections of the Income-tax Act were involved?

Section 194H,Section 194J,Section 201(1)/(1A),Section 9(1)(vii),Section 9(1)(vi)

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI

For Appellant: Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 31.07.2024Pronounced: 01.08.2024

Per Bench:

The captioned three appeals have been filed by assessee against three separate appeal-orders all dated 31.10.2014 and passed by learned Commissioner of Income-tax (Appeals)-II, Indore [“CIT(A)”] in Appeal Nos. IT- 16/13-14/187, IT-173/13-14/188 and IT-241/13-14/189, which in turn arise of respective orders dated 15.03.3013, 28.03.2013 and 30.07.2013 passed by DCIT (TDS)/ACIT(TDS), Indore [“AO”] u/s 201(1)/(1A) of Income- tax Act, 1961 [“the Act”] for AY 2012-13 (FY 2011-12), AY 2013-14 (Quarter-1, 2 & 3 of FY 2012-13) and AY 2013-14 (Quarter-4 of FY 2012-13) respectively

The order continues below.

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