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
Upgrade to Basic or Premium to download.
Already Upgraded? Login here to access.
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...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
how will it be a relief to the assess..if not 194 I, TDS will be required to be deducted in 194 J…..