TDS not deductible on Roaming Charges & Discounts to Distributors

DCIT Vs M/s. Vodafone West Ltd. (ITAT Ahmedabad) Roaming Charges Roaming means an arrangement whereby a subscriber of cellular phone uses cellular services outside the home network. Thus, the subscriber who is not ‘roaming’, gets services from his home operator, while a subscriber who is ‘roaming’ will get services from both, the host operator and the home operator. The host operator, of course, charges the home operator for providing telecom services to the subscriber of the later and vice-versa. Based on the usage, the host operator would invoice the home operator, which the home ope...