The Commissioner of Income-tax (TDS), Pune v. Bajaj Allianze Life Insurance Co. Ltd.
|Appellant Name||The Commissioner of Income-tax (TDS), Pune|
|Respondent Name||Bajaj Allianze Life Insurance Co. Ltd.|
|Court||HIGH COURT OF BOMBAY|
|Date of Order||01/08/2017|
|Keyword Tags||fees for technical services • technical support • question of law • professional service|
|Bot Summary:||The learned Counsel submits that the Tribunal has not properly considered the said aspect and has arrived at erroneous conclusion. The learned Counsel for the respondent supports the judgment. It has been observed by the Tribunal that M/s. Valuefirst Messaging Pvt. Ltd. is merely assisting the assessee in sending SMS messages to its customers. The preamble of the agreement between the assessee and M/s. Valuefirst Messaging Pvt. Ltd. itself describes that M/s. Valuefirst Messaging Pvt. Ltd. is a company engaged in providing mobile messaging solutions to carry data over mobile network using its mobility platform. There is no technical or professional services, which can be said to have been offered by Uday S. Jagtap 2 of 3 ::: Uploaded on - 03/08/2017 ::: Downloaded on - 04/08/2017 09:56:54 ::: 170-15-itxa-901-c.doc M/s. Valuefirst Messaging Pvt. Ltd. The judgment of the Apex Court in a case of Director of Income Tax V/s. A.P Moller Maersk A/S reported in 392 ITR 186 and. Another judgment of the Apex Court in a case of Commissioner of Income Tax Vs. Kotak Securities Ltd. reported in 383 ITR 1 has considered that such a service and charges paid, as not fees for technical services and no liability of direct tax of such liability arises. In the light of the above, no substantial question of law arises.|