COURT: | P&H High Court |
CORAM: | Deepak Sibal J, S. J. Vazifdar CJ |
SECTION(S): | 194-J, 194C |
GENRE: | Domestic Tax |
CATCH WORDS: | Fees for technical services, TDS deduction |
COUNSEL: | Piyush Kaushik |
DATE: | December 9, 2016 (Date of pronouncement) |
DATE: | December 19, 2016 (Date of publication) |
AY: | 2012-13 |
FILE: | Click here to view full post with file download link |
CITATION: | |
S. 194C vs. 194J: Law on whether payments for construction, erection & commissioning etc of plants involving inputs from technical personnel constitutes "payments for technical services" and attracts TDS obligations u/s 194J in the light of Bharti Cellular 330 ITR 239 (SC) explained |
The contention of the revenue that in accordance with the judgement of the Supreme Court in Commissioner of Income Tax Vs Bharti Cellular Ltd., (2011) 330 ITR 239 (SC), the matter ought to be remanded to the Assessing Officer to examine technical experts on this issue is not well founded. Firstly, the department never made an application for examining an expert. Secondly, it is not the department’s case that there was any material other than the contracts which required consideration. Apart from raising this contention, no such case was made out even before us at the hearing of this appeal. The case before us merely requires a construction of the contract. The extent of human intervention that was relied upon by the department is based on the provisions of the contract itself
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