Case Law Details
DCIT Vs Vodafone India Ltd. (ITAT Mumbai)
We find that for installation / setting up / repairing / servicing / maintenance capacity augmentation are require human intervention but after completing this process mere interconnection between the operators is automatic and does not require any human intervention. The term Inter Connecting User Charges (IUC) also signifies charges for connecting two entities.
Data Link transfer does not require any human intervention and charges received or paid on account of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation-2 of the Act. In case before us, the assessee has paid roaming charges i.e. IUC charges to various operators, these charges are not fees for rendering any technical services as envisaged in Section 194J of the Act
Roaming process between participating company cannot be termed as technical services and, therefore, no TDS was deductable.
FULL TEXT OF THE ITAT JUDGEMENT
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