TDS U/s. 194J not applicable on Roaming Charges

ACIT Vs. M/s Vodafone Mobile Service Ltd. (ITAT Chennai) This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)- 2, Coimbatore, dated 30.03.2017 and pertains to assessment year 2012-13. 2. The only issue arises for consideration is deduction of tax at source in respect of roaming charges. 3. During the course of hearing, it was brought to our notice that in the case of Vodafone Cellular Limited v. DCIT in I.T.A. Nos. 2802 & 2803/Mds/2014 dated 31.07.2015, this Tribunal found that roaming charges cannot be considered as fee for technical service...