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2019 (9) TMI 1205 - HC - Income TaxTDS u/s 194J - HELD THAT:- Tribunal has followed the decision of the Calcutta Bench of the Tribunal in the case of Vodafone Essar Mobile Services Ltd. [2015 (9) TMI 1358 - ITAT KOLKATA]. We note that it is the assessee’s contention that in providing roaming service, no technical services are given as there is absence of any human intervention in providing it. On the other hand, the Revenue has placed reliance upon the evidence of the technical expert in the case of Vodafone Essar Mobile Services Ltd. (supra) to canvass the view that even in the present facts that the technical services are rendered. Thus, requiring deduction of tax u/s 194J of the Act. We asked Mr. Suresh Kumar, whether the decision of the Calcutta Bench of the Tribunal in the case of Vodafone Essar Mobile Services Ltd. (supra) has been accepted by the Revenue or any appeal has been filed by the Revenue and if so, the result thereof. Mr. Suresh Kumar, seeks time of two weeks to enable him to take appropriate instructions. Admit admit question nos. (a) and (b) for consideration as they do give rise to substantial question of law
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