Roaming charges not ‘fee for technical services’ to attract section 194J TDS

DCIT TDS Vs Reliance Communications Ltd. (ITAT Mumbai)

Roaming charges paid by the assessee to the other telecom service provider are not in the nature of ‘fee for technical services’ no TDS under section 194J is liable to be deducted. Once there is no liability for deducting tax at source, question of charging interest under section 201(1A) of the Act does not arise.

FULL TEXT OF THE ITAT JUDGEMENT

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