TDS U/s. 194J not applicable on roaming charges

Brief of the case:

In the case of Vofafone East Ltd. Vs. Addl. CIT Kolkata Bench of ITAT observed the applicability of various provision of TDS where tax was not deducted on the roaming charges paid by the Appellant to its telecom operators. Tribunal considered the applicability of section 194C, 194I, 194J etc. on the basis of agreement between assessee and other telecom operators.

Following issues were considered by ITAT in appeals:

• Applicability of section 194C, 194I & 194J

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