TDS Provision on Year end provisions and Roaming charges

Brief- ITAT Chennai has held in In the case of Dishnet Wireless Limited vs. DCIT that No liability of TDS will arise if the amount of expense or payee is not ascertainable though year-end provisions are made by the Appellant. ITAT further held that Roaming charges services are not technical services, not liable to TDS u/s 194J. Brief Facts of the case: The assessee had not deducted the TDS on the provisions made in the books of account on the site restoration expenses, as well as on the year end provisions, that it did not know the payee and the amount on which TDS to be deducted. Moreover it ...