Primary Rate Interface is not fees for technical service hence TDS u/s 194J not deductible

BMC Software India P. Ltd Vs DCIT (ITAT Pune)

ITAT Pune held that charges of Primary Rate Interface doesn’t require human intervention and hence doesn’t qualify as fees for technical services. Accordingly, TDS not deductible u/s 194J of the Income Tax Act.

Facts-

Assessee challenged the disallowance of Primary Rate Interface (PRI) line charges paid to telecom companies amounting to Rupees 1,18,04,423 on account of non-withholding of

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