No TDS liability u/s 194J on roaming charges

Brief of the Case

ITAT Bangalore held In the case of M/s. Idea Cellular Ltd. vs. ACIT that there is no human intervention involved in providing roaming services, therefore, roaming charges paid by the assessee do not amount to fee for technical services u/s 194J.

On the matter of discount to distributors, it was held that in the case of Bharti Airtel Ltd. & others 372 ITR 33 jurisdictional high court held that the relationship between the assessee and the d

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