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2015 (7) TMI 1050 - AT - Income TaxTDS u/s 194J - roaming charges paid by the telecom operators to service providers - Held that:- The issue about levy of TDS U/s 194J on the roaming charges paid by the telecom operators to service providers and applicability of Section 194J has been considered in detail by this very Bench in the case of M/s Bharti Hexacom Limited (2015 (7) TMI 175 - ITAT JAIPUR ) wherein held that there is no human intervention involved in providing these services, therefore, roaming charges paid by the assessee do not amount to fee for technical services U/s 194J of the Act read with Section 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is not liable for TDS u/s 194J, interest thereon and consequently not being the assessee in default. - Decided in favour of assessee.
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