Order dt 7.8.2020 in TCA 829, 830, 834, 835 & 837/2016 CIT v . Dishnet WIreless Ltd. 1 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 7.8.2020 CORAM HON'BLE DR.JUSTICE VINEET KOTHARI AND HON'BLE MR.JUSTICE KRISHNAN RAMASAMY T.C.A.Nos.829, 830, 834, 835 & 837 of 2016 Commissioner of Income Tax, Chennai Appellant vs. M/s.Dishnet Wireless Limited, Specer Plaza, 5th Floor, 769, Anna Salai, Chennai 600 002 PAN: AAACD5767E Respondent Prayer :: - Appeals filed against order of Income Tax Appellate Tribunal, Madras 'D' Bench, dated 20.07.2015 in ITA No.321, 320, 325, 326 and 328/Mds/2014. For appellant : Mr. Karthik Ranganathan, Sr.Standing Counsel For respondent : Mr.Vishnu Mohan http://www.judis.nic.in Order dt 7.8.2020 in TCA 829, 830, 834, 835 & 837/2016 CIT v . Dishnet WIreless Ltd. 2 COMMON ORDER (Made by Dr.Vineet Kothari,J) Court was held by Video Conference, as per Resolution of Full Court dated 3 July 2020, by Judges at their respective residences and counsel, staff of Court appearing from their respective residences. 2. These Tax Case Appeals have been filed by Revenue, calling in question correctness of order passed by Income Tax Appellate Tribunal, 'D' Bench, dated 20.07.2015 in ITA No.321, 320, 325, 326 and 328/Mds/2014, for Assessment Years 2008-09, 2007-08, 2007-08, 2008-09 and 2010-11, by raising following substantial questions of law: "(i) Whether on facts and in circumstances of case Tribunal was right in holding that proceeding under section 201(1) and 201(1A) cannot be sustained on ground that tax need not be deducted at source u/s . 194J by assessee while paying roaming charges to telecom operators since roaming charges paid by assessee is not fee for technical services as no human intervention is required for providing connection while roaming? (ii) Alternatively, whether Tribunal having held that human intervention is necessary for maintenance of telecom system that provides roaming facility, is Tribunal right in concluding that such human intervention is not http://www.judis.nic.in Order dt 7.8.2020 in TCA 829, 830, 834, 835 & 837/2016 CIT v . Dishnet WIreless Ltd. 3 sufficient to treat payment as fee for technical services mandating deduction of tax at source u/s 194J?" 3. When matters are taken up for hearing, learned Senior Standing Counsel brought to our notice instruction issued by Central Board of Direct Taxes vide Circular No.17/2019 dated 8th August 2019, wherein, it is stipulated that appeals shall not be filed/pursued by Department before High Court in cases where tax effect does not exceed Rs.1,00,00,000/- (Rupees One Crore). 4.In instant cases, tax effect is said to be less than monetary limit imposed and therefore, Appeals filed by Revenue are dismissed, as withdrawn, keeping open substantial questions of law for determination in appropriate cases. No costs. (V.K.J.) (K.R.,J.) 7.8.2020 ssk. Index:Yes/No Internet:Yes/No http://www.judis.nic.in Order dt 7.8.2020 in TCA 829, 830, 834, 835 & 837/2016 CIT v . Dishnet WIreless Ltd. 4 Dr.VINEET KOTHARI, J. and KRISHNAN RAMASAMY, J. ssk. T.C.A.Nos.829, 830, 834, 835 & 837 of 2016 7.8.2020 http://www.judis.nic.in Commissioner of Income-tax, Chennai v. Dishnet Wireless Limited