9911796707
TMI Blog2025 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... managerial / technical expertise services to the assessee. The two authorities have recorded concurrent findings of fact that the agreement concerned providing a call centre. The service executives were generally undergraduates or graduates of any stream who would act in a particular manner consistent with the prescribed guidelines when attending to the subscribers' complaints. The above findings of fact are supported by the terms of the agreement between the assessee and IGSPT and the other material on record, such as the details of the call service executives, their qualifications, and the nature of work they discharged. Therefore, the concurrent findings of fact cannot be said to suffer from perversity either because they are based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial / technical expertise services. Accordingly, he submitted that the tax should have been deducted at source under Section 194J, not Section 194C of the Income Tax Act, 1961. He submitted that the finding and conclusion of the Tribunal to the contrary suffered from perversity and, therefore, this appeal should be admitted on the substantial question of law as proposed. 5. Mr. Singh, learned counsel for the Respondent, submitted that there are concurrent findings of fact that the payments made under the agreement with IGSPT did not involve any provision for professional / managerial / technical expertise services to the assessee. He submitted that there are concurrent findings of fact on this issue and such findings are based on the agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on now proposed by Mr. Bhate entirely depends on factual findings and further, since we are satisfied that the factual findings concurrently recorded by the two authorities suffer from no perversity, no question of law could be said to arise in this appeal. 11. Further, the ITAT has recorded that the service providers to whom the assessee made the payments have already paid the appropriate taxes by way of advance tax / self-assessment tax. Thus, the ITAT has held that the law laid down by the Hon'ble Supreme Court in the case of Hindustan Coca-Cola Beverage (P.) Ltd. vs. Commissioner of Income-tax (2007) 163 Taxman 355 (SC) has also been substantially complied with by the assessee. 12. Accordingly, we are satisfied that this case does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
