NUNHEMS INDIA PRIVATE LIMITED,R.R.DIST vs. JCIT, RANGE 16, HYDERABAD
In the result, the assessee’s appeal for the A
ITA 327/HYD/2012[2008-2009]Status: DisposedITAT Hyderabad05 Jul 2018AY 2008-2009
Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman
For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B
TDS was deductible by M/s. Bharti Cellular Limited when it paid interconnect charges/access/port charges to BSNL? For that purpose, we are required to examine the meaning of the words "fees for technical services"
under Section 194Jread with clause (b) of the Explanation to Section 194J