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TMI Blog2017 (5) TMI 1495X X X X Extracts X X X X X X X X Extracts X X X X ..... harti Cellular Ltd. (2010 (8) TMI 332 - Supreme Court of India ), Commissioner of Income Tax Vs Bharti Cellular Ltd (2008 (10) TMI 321 - DELHI HIGH COURT ) wherein decided providing assistance or aid, services not involving human interface, hence services are not technical services as contemplated under Explanation 2 to section 9(1)(vii) - interconnect charges/port access charges cannot be regarded as fees for technical services, hence not liable for tax deduction at source - Decided against revenue - D.B. Income Tax Appeal No. 579 / 2009 - - - Dated:- 26-5-2017 - Hon'ble Mr. Justice K.S. Jhaveri Hon'ble Dr. Justice Virendra Kumar Mathur For Appellant(s) : Mr. R.B. Mathur For Respondent(s) : Mr. Sanjay Jhanwar with Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding of fact by the respective authorities and in the light of the judgments rendered by this Court in the case of CIT v. State Bank of Bikaner Jaipur (IT Appeal No. 177 of 2011) so also CIT v. Jaipur Vidyut Vitran Nigam Ltd. (IT Appeal No. 189 of 2011), of even date wherein it has been held that if the amount has been deposited on or before the due date of filing the return under s. 139 and admittedly it was deposited on or before the due date then the amount cannot be disallowed under s. 43B of the IT Act or under s. 36(1)(va) of the Act. In fact In the above matters one of the parties is same as in the present appeals, therefore, the issue is no more res integra in the light of judgments of this Court referred to supra and, in our v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are omitted from the above proviso and, further more second proviso was removed by Finance Act, 2003 therefore, the deduction towards the employer's contribution, if paid, prior to due date of filing of return can be claimed by the assessee. In our view, the explanation appended to Section 36(1) (va) of the Act further envisage that the amount actually paid by the assessee on or before the due date admissible at the time of submitting return of the income under Section 139 of the Act in respect of the previous year can be claimed by the assessee for deduction out of their gross total income. It is also clear that Sec.43B starts with a notwithstanding clause would thus override Sec.36(1) (va) and if read in isolation Sec. 43B would bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has relied upon the decision of this Court in Ajmer Vidhut Vitran Nigam Ltd. Vs. Authority for Advance Ors., in D.B. Civil Writ Petition No. 20195/2012, decided on 19th October, 2016, wherein it has been observed as under: 2. Counsel for the petitioner relied on the provisions of Section 194C and 194J which reads as under :- 194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor85) for carrying out any work85 (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a specified person shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or likely to be credited or paid to the account of, or to, the contractor, if such sum does not exceed 86[thirty] thousand rupees 194J. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of- (a) fees for professional services, or (b) fees for technical services26, 27[or] [(ba) any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a company, or] [(c) royalty, or (d) any sum referred to in clause (va) of section 28,]shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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