No TDS u/s 194H for Prepaid SIM & 194J for Roaming Charges

Vodafone Idea Limited Vs ACIT (ITAT Cuttack) The issue under consideration is whether the assessee is require to deduct the TDS u/s 194H and 194J on payment of commission and fees for professional or technical services respectively? In the present case, the assessee company, is in the business of providing telecommunication services in various parts of India. Assessee has not deducted any TDS u/s 194H and 194J and hence, the Assessing Officer issued show cause notice to the assessee requiring to explain as to why tax is not liable to be withheld under section 194J of the Act on roaming charges...