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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

TDS u/s 194J - non-deduction of tax at source on domestic ...

Income Tax

January 23, 2021

TDS u/s 194J - non-deduction of tax at source on domestic roaming charges paid to other telecom operators - CIT(A) have erred in ignoring the statement of technical experts recorded by the income-tax authorities in case of Vodafone Cellular Limited (now merged with Appellant itself), in the context of roaming services, wherein it has been clearly observed that roaming services are automated services requiring no human intervention. - AT

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