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 service

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