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2018 (6) TMI 1736 - AT - Income TaxTDS u/s 194J - TDS on discount and roaming charges - default u/s 201(1) - HELD THAT:- As decided in own case [2018 (5) TMI 582 - ITAT DELHI] in absence of any human intervention during the actual roaming process, payment would not be Fees for Technical services - Thus, payment made to other telecom operators should not be regarded as payment towards fees for technical service. No Tds liability - Decided in favour of assessee.
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