Would the payments made by a company to BSNL/ MTNL for the services provided through interconnect / port / access / toll be treated as “fees for technical services” to attract the provisions of tax deduction at source under section 194J?

Would the payments made by a company to BSNL/ MTNL for the services provided through interconnect / port / access / toll be treated as “fees for technical services” to attract the provisions of tax deduction at source under section 194J?

CIT Vs. Bharti Cellular Ltd. & Hutchison Essar Telecom Ltd. (SC)

On this issue, the Delhi High Court had held that the services rendered in relation to interconnection, port access did

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