TDS not deductible on auto roaming charges paid

Vodafone Idea Ltd. Vs DCIT (ITAT Hyderabad) TDS not deductible on auto roaming charges paid by cellular service provider to other telecom operators Whether payment made by assessee to another mobile service provider company for utilization of roaming mobile data and connectivity could not be termed as technical service as roaming process between participating entities was fully automatic and did not require any human intervention and, therefore, no TDS was deductible – Held, yes Facts- The appellant is a company engaged in the business of providing cellular mobile telephone services. In ...