Case Law Details
Case Name : Vodafone Essar Limited Vs. DCIT (ITAT Mumbai)
Related Assessment Year : 2007- 08/2008- 09 and 2009- 10
Courts :
All ITAT ITAT Mumbai
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It was held that the payment of National roaming charges is not rent for the use of telecom equipments in accordance with Section 194-I of the Income-tax Act, 1961 (the Act) and accordingly not liable for deduction of tax at source.
Facts of the case
• The taxpayer is a Public Limited Company engaged in the business of providing mobile telephone services. The taxpayer entered into an agreement with IDEA Cellular Ltd. (IDEA) whereby a subscriber of a cellular network can also gain access to the services of any other network operators in their respective licensed area for a specific charge cal...
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how will it be a relief to the assess..if not 194 I, TDS will be required to be deducted in 194 J…..