TDS not deductible on payments of Roaming Charges

M/s Idea Cellular Ltd. Vs  ACIT (ITAT Delhi) In the absence of any human intervention during the actual roaming process, payment would not be fee for technical services and cannot be regarded as payments to Section 194J are applicable. FULL TEXT OF THE ITAT JUDGMENT Challenging the order dated 18.3.2015 passed by the learned Commissioner of Income-tax (Appeals)-41, New Delhi {for short “CIT(A)}, the assessee preferred this appeal. 2. Brief facts of the case are that the assessee is engaged in the business of providing cellular mobile telephone services in the state of New Delhi and NCR. Th...