Interconnect charges/port access charges cannot be regarded as fees for technical services

The payment for use of “services for MTNL/other companies via the interconnect/port/access/toll by the assessee would not fall within the purview of payments as provided for under section 194J of the Act, so as to be eligible for tax deduction at source. The interconnect charges/port access charges cannot be regarded as fees for technical services. IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment delivered on: 31.10.2008 I.T.A. 1120/2007 COMMISSIONER OF INCOME TAX ‘Petitioner – Versus – BHARTI CELLULAR LTD …Respondent WITH I.T.A. 697/2008 COMMISSIONER OF ...