TDS not deductible on Roaming Charges under section 194J

Unitech Wireless (Tamilnadu) Private Limited Vs DCIT (ITAT Delhi) ITAT in assessee’s own case has considered identical issue and held that no TDS was to be deducted in case of roaming charges u/s 194J of the Act by holding as under:- “22. To conclude, The primary issue in the appeal was whether the roaming charges paid by the assessee to the other telecom service providers were in the nature of ‘Fee for technical Services’ and hence, liable for TDS under section 194J. The issue was considered by the Supreme Court of India in the case of CIT vs. Bharti Cellular Ltd. The Apex Court re...