Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: Central Excise rule to resale the machines to a new company :: VAT Audit :: ACCOUNTING STANDARD :: empanelment :: cpt :: VAT RATES :: list of goods taxed at 4% :: TAX RATES - GOODS TAXABLE @ 4% :: form 3cd :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARDS :: TDS :: articles on VAT and GST in India :: due date for vat payment
 
 
News Headlines »
  How to file ITR for FY 2016-17 and all the links you need
 All about E-way Bill under GST
 Good and simple tax: on the GST regime
 Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3
 Good news, find Tax Return Preparers soon at a place near you; 5 things to know
 Filing of GST return
 Why cement companies are going in for M&As
 Govt moves to rework direct tax law after PM’s nudge
 New offer available for filing tax returns online, how to avail
 Draft Goods And Services Tax Return Rules, 20--
 How to file tax return as a representative of someone

Delhi HC: Exempts income tax on transit charges of Telecom operators
November, 04th 2008

Delhi High Court has exempted private telecom operators from paying Income tax on the Transit Fee paid by them to the state-owned telecom companies which do the routing of calls for their subscribers.

A bench comprising Justice B D Ahmed and Justice Rajive Shakdhar said telecom companies are not liable to pay Income tax on the transit charges as it is a computerised service and not a technical one.

The bench overruled the contention of Income tax department which said the services provided to cellular companies come within the ambit of technical services, which is taxable under the Income Tax Act.

Giving a reprieve to telecom companies, the Bench held that the services do not come under the ambit of technical services as there is no human element involved in the whole process and it is done by machines.

The facilities provided by MTNL and other companies for interconnection/ port access is one which is provided automatically by machines. It is independently provided by the use of technology and that too sophisticated technology but that des not mean that MTNL and other companies which provide such facilities are rendering any technical service under the Income tax act, the bench said.

The expression Technical service would have reference to only technical services rendered by a human, it would not include any service rendered by machines or robots," the court said.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Privacy Policy

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions