Case Law Details
Case Name : Unitech Wireless (Tamilnadu) Private Limited Vs DCIT (ITAT Delhi)
Appeal Number : ITA Nos.1177 & 1178/DEL/2018
Date of Judgement/Order : 12/10/2022
Related Assessment Year : 2012-13 & 2013-14
Courts :
All ITAT ITAT Delhi
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Unitech Wireless (Tamilnadu) Private Limited Vs DCIT (ITAT Delhi)
ITAT in assessee’s own case has considered identical issue and held that no TDS was to be deducted in case of roaming charges u/s 194J of the Act by holding as under:-
“22. To conclude,
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