IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

ITA 265/IND/2018Status: DisposedITAT Indore23 April 2024AY 2010-11Bench: SHRI VIJAY PAL RAO (Judicial Member), SHRI B.M. BIYANI (Accountant Member)65 pages
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What did the Tribunal hold?

The Tribunal held that payments for roaming charges made by the assessee to OTOs are neither 'fees for technical services' nor 'royalty' and thus do not attract TDS under Section 194J. Consequently, the assessee cannot be held as an 'assessee-in-default' for non-deduction of tax on these payments.

What were the facts?

The assessee, Vodafone Idea Ltd., paid roaming charges to Other Telecom Operators (OTOs). The Assessing Officer (AO) and CIT(A) treated these payments as 'fees for technical services' or 'royalty' and held the assessee in default for non-deduction of TDS under Section 194J. The assessee appealed these orders.

What were the issues?

Whether roaming charges paid to Other Telecom Operators constitute 'fees for technical services' or 'royalty' requiring TDS under Section 194J.

Which sections of the Income-tax Act were involved?

Section 194J,Section 201(1),Section 201(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. Advocate with Shri Gagan Tiwari & Shri Arun Dwivedi, ARs
For Respondent: Shri Harshit Bari, Sr. DR / Shri R.K. Yadav, CIT-DR
Hearing: 19.03.2024Pronounced: 23.04.2024

Per B.M. Biyani, AM:

These are the two appeals filed by assessee for Financial Year 2009-10 relevant to Assessment-Year 2010-11. The first appeal being ITA No.

ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.)

415/Ind/2014 is directed against revision-order dated 27.03.2014 passed by CIT (TDS), Bhop

The order continues below.

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