TDS not deductible on Roaming Charges paid by Telecom Company

Ms Bharti Airtel Ltd. Vs ACIT (ITAT Ahmedabad) ITAT held that roaming charges paid by the appellant to other telecom companies are not covered under ‘fee for technical service’ and such payments are out of the purview of TDS provision of 194J of the Act. FULL TEXT OF THE ITAT JUDGMENT The instant appeals filed by the Revenue are against the order dated 10.06.2016 passed by the Commissioner of Income Tax (Appeals)-8, Ahmedabad under section 201(1)/201(1A) of the Income Tax Act, 1961 (hereinafter referred as to “The Act”) arising out of the order dated 26.03.20 14 by the Dy. Commissioner...