10 December 2010
PACIFIC INTERNET (INDIA) (P) LTD. vs. INCOME TAX OFFICER (TDS)
Bandwidth and network operating facilities availed of by assessee from other telecommunication concerns being standard facilities are not includible in technical services within the meaning of s. 194J r/w Expln. 2 to cl. (vii) of s. 9(1), not attracting deduction of tax at source under s. 194J. In favour of : Assessee Cases referred to HFCL Infotel Ltd. vs. ITO (2006) 99 TTJ (Chd) 440 Skycell Communications Ltd. vs. Dy. CIT (2001) 170 CTR (Mad) 238 : (2001) 251 ITR 53 (Mad) Wipro Ltd. vs. ITO (2004) 84 TTJ (Bang) 685 : (2003) 86 ITD 407 (Bang)