Services provided without human intervention cannot be treated as technical service
Last updated: 20 May 2013
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
Non-deduction of tax source u/s 192 of the Act in respect of non-inclusion of performance incentive for the purposes of calculating exemption u/s 10(13A) of the Act; and (ii) Non deduction of TDS u/s 194J from the payment made for the use of telecommunication services i.e telephone charges, link charges and band width charges as “fee for technical services” u/s 9(1)(vii) of the Act.
Citation :
ACIT, Circle-49(1), New Delhi. (APPELLANT) Vs Hughes Software Systems Ltd., (Now known as Aricent Technologies (Holdings) Ltd.), 5, Jain Mandir Marg, New Delhi-01.PAN-AAACH0152P (RESPONDENT)
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Published in Income Tax
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