TMI Blog2022 (10) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... rfere with the order of the Ld. CIT(A) TDS u/s 194J - Roaming charges paid to various operators - As decided in own case [ 2016 (8) TMI 422 - KARNATAKA HIGH COURT ] payment made by a mobile service provider to another mobile service provider for utilization of roaming mobile date and connectivity cannot be termed as technical service and therefore, no TDS was deductible u/s 194J. Decided partly in favour of assessee. - ITA Nos.1177 & 1178/DEL/2018 - - - Dated:- 12-10-2022 - Shri Shamim Yahya, Accountant Member And Shri Yogesh Kumar Us, Judicial Member For the Assessee : Ms. Manasvini Bajpai, Adv. For the Revenue : Ms. Yagya Saini Kakkar, CIT-DR ORDER PER SHAMIM YAHYA, AM, These are appeals filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, however, he partly upheld the action of the AO by holding as under:- 6. I have considered the facts and circumstances of the case, submission of the appellant and perused the order of the AO. I find that so far as invoking section 194H is concerned, on identical facts, the Hon'ble Delhi High Court has decided this issue in the case of CIT -XVII vs. Idea Cellular Ltd. reported in (2010)189 Taxman 118 (Delhi)/[2010] 325 ITR 148 (Delhi)/[2010j 230 CTR 43 (Delhi), in which the Hon'ble court has held Section 194H of the Income-tax Act, 1961 - Deduction of tax at source - Commission or brokerage etc. - Assessment years 2003-04 and 2004-05 Assessee company was engaged in business of providing cellular telephone netwo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tomated process undertaken by a series of highly advanced telecom network equipment but the same requires constant human intervention to make the process of roaming services effectively operational, thereby, I am of the considered view that the services rendered by the other operators with regard to roaming facility was the technical services for which provision of section 194J are applicable, therefore, the AO had rightly invoked section 194J of the IT Act in this regard . 6. Against this order, the assessee is in appeal before us. 7. We have heard both the parties and perused the records. The Ld. DR submitted that this issue is squarely covered in favour of the Revenue by the decision of the ITAT in assessee own case for AY 2010-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be termed as technical services . 23. Hence, we hereby hold that no TDS u/s 194J is deductible in case of roaming charges paid. 10. As regards non deduction of TDS u/s 194H, the ITAT in the aforesaid order, rejected the assessee s arguments by holding that the Hon ble Delhi High Court decision in the case of Idea Cellular Ltd. was applicable. The ITAT has concluded as under: Having gone through the order of the Ld. CIT(A) and after hearing the arguments of the assessee and also after going through the different clauses of the agreement which do not tangibly differentiate from the facts examined by the Hon ble jurisdictional High Court in the case of Idea Cellular Ltd., we decline to interfere with the order of the Ld. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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