{"id":31775,"date":"2023-01-03T16:56:32","date_gmt":"2023-01-03T11:26:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-tds-v-tata-teleservices-ltd-2022-288-taxman-775-217-dtr-453-delhihc\/"},"modified":"2024-02-22T07:20:03","modified_gmt":"2024-02-22T01:50:03","slug":"cit-tds-v-tata-teleservices-ltd-2022-288-taxman-775-217-dtr-453-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-tds-v-tata-teleservices-ltd-2022-288-taxman-775-217-dtr-453-delhihc\/","title":{"rendered":"CIT (TDS) v. Tata Teleservices Ltd. (2022) 288 Taxman 775 \/ 217 DTR 453  (2023) 456 ITR 691 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the Revenue the Court held that the assessee is\u00a0 not liable to deduct\u00a0 TDS on \u00a0telecom service provider, on payment of interconnect user charges as it could not be categorized as fee for technical service<strong>. Followed <\/strong>CIT, TDS v. Vodafone South Ltd. (2016) 241 Taxman 497 (Karn.)(HC). <strong>Rule of\u00a0 consistency\u00a0 is to be followed , law laid down in case of\u00a0 one assessee accepted . Department cannot take contrary view in similar case of\u00a0 another assessee.Followed ,<\/strong>Berger Paints India Ltd.v .CIT\u00a0 [2004] 266 ITR 99 (SC )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194J : Deduction at source-Fees for professional or technical services-Not liable to deduct  TDS on  telecom service provider, on payment of interconnect user charges as it could not be categorized as fee for technical services. [S. 9(1)(vii), 201] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-31775","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8gv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31775"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31775\/revisions"}],"predecessor-version":[{"id":39458,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31775\/revisions\/39458"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31775"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}