Does business of providing high speed wireless internet access fall under the ambit of TDS Section 194C or 194J?

Last updated: 14 August 2021
Quick Summary
The Income Tax Appellate Tribunal has ruled that the business of providing high-speed wireless internet access does not fall under the definition of 'fees for technical services' as per Section 9(1) of the Act. Therefore, the relevant TDS provisions are not Section 194J but rather Section 194C. The tribunal set aside the Commissioner's order, directing the deletion of additions made for short TDS deduction and related interest.

Court :
ITAT Chennai

Brief :
This appeal filed by the assessee is directed against order of learned Commissioner of Income Tax (Appeals), Salem dated 25.06.2019 and pertains to assessment year 2017-18.

Citation :
ITA No.: 2842/CHNY/2019

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 
Comments


Recent Judgments :

  1. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  2. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  3. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  4. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  5. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  6. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  7. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  8. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  9. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN
  10. ITAT Jodhpur: AO Allows ₹2.61 Crore Deduction under Sections 54EC and 54F; Assessee's Appeal Dismissed as Infructuous

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Gokula Krishna Murthy RaoGokula Krishna Murthy RaoPro Member Jayesh PipalwaJayesh PipalwaPro Member Somnath MaitiSomnath MaitiPro Member kambamcr@gmail.comkambamcr@gmail.comPro Member Ashif CheenikkalAshif Cheenikkal
Subscribe to Pro
Join an elite circle of professionals

Browse by Category