TMI Blog2015 (10) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, Chennai Versus The Deputy Commissioner of Income Tax, TDS Circle – 1, Chennai [2015 (7) TMI 778 - ITAT CHENNAI ] - Decided in favour of assessee. - ITA Nos. 2802 & 2803/Mds/2014 - - - Dated:- 31-7-2015 - A. Mohan Alankamony, AM And Challa Nagendra Prasad, JM,JJ. For the Appellants : Mr Deepak Chopra Ms Manasvini Bajpai, Adv. For the Respondent : Mr Sundara Rao, JCIT, DR ORDER Per A. Mohan Alankamony, Judicial Member These two appeals are filed by the assessee, aggrieved by the orders of the learned Commissioner of Income-tax(A)-II, Coimbatore for the assessment years 2009-10 2010-11 in ITA No.85/2013-14 in ITA No.86/2013-14 both order dated 28.08.2014, passed under sections 201(1) and 201(1A) r.w.s 250 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r.w.s 9(1)(viii) of the Act. The Ld. CIT (A) also upheld the view of the Ld. Assessing Officer. 4. At the outset, the Ld. A.R. submitted that this issue is covered by the recent decision of the Chennai Bench of the Tribunal in the case of M/s. Dishnet Wireless Ltd., in ITA Nos.320 to 329/Mds/14 vide order dated 20.07.2015 where it was held that the tax need not be deducted at source in respect of payment towards roaming charges to other service providers, since it would not amount to payment of fees for technical services as provides U/s.194J of the Act. Ld. D.R vehemently argued by referring to the order of the Ld. Assessing Officer from page No.10 to 14 wherein the statement of Smt. Vasanthi Ramamurthy Divisional Engineer, BSNL Coimb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connectivity between two operators for doing necessary system configurations. After necessary configuration for providing roaming services, human intervention is not required. Once human intervention is not required, as found by the Apex Court, the service provided by the other service provider cannot be considered to be a technical service. It is common knowledge that when one of the subscribers in the assessee's circle travels to the jurisdiction of another circle, the call gets connected automatically without any human intervention. It is due to configuration of software system in the respective service provider's place. In fact, the Sub-Divisional Engineer of BSNL has explained as follows in response to Question No.23:- Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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