TDS U/s. 194J not deductible on interconnect usage charges

M/s Tata Teleservices Ltd Vs. Income Tax Officer (ITAT Delhi)

Adverting to the second issue regarding non-deducting of TDS on payment of IUC, keeping in view the similar nature of charges, i.e., roaming charges paid, this Bench of Tribunal in the case of Bharat Sanchar Nigam Ltd. vs. Addl. CIT (ITA No. 920/Del./2017 (supra), the issue under consideration has been decided in favour of the assessee, observing as under :

“17. We have carefully considered t

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