THE COMMISSIONER OF INCOME-TAX vs. M/S VODAFONE SOUTH LTD

The appeals are dismissed

Bench: S.N.SATYANARAYANA,JAYANT PATEL

section 194J refers to “any sum” paid by the payer and does not distinguish between the payment made by someone on its behalf or its customer’s behalf. Therefore, the plea of the assessee that the payment received by the assessee from the customers of the assessee and paid to other mobile company does not fall under TDS provision

THE COMMISSIONER OF INCOME TAX vs. M/S URBAN LADDER HOME DECOR SOLUTIONS PVT LTD

Appeals are dismissed

Bench: V KAMESWAR RAO,S RACHAIAH