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| The Tax Publishers2022 TaxPub(DT) 0497 (Mum-Trib) INCOME TAX ACT, 1961
Section 194J
No human intervention was necessitated in provision of roaming services. The said services were mere standard services which provided automatically by machines without any human involvement/interface. Therefore, roaming charges could not be regarded as fees for technical services requiring deduction of tax at source under section 194J.
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Tax deduction at source - Under section 194J - Fees for technical services (FTS) - Payment of Roaming charges
Assessee company engaged in the business of providing Cellular Mobile Telephony Services ('CMTS') claimed deduction of Roaming charges. AO treated the payment as in the nature of fees for technical services (FTS) and therefore, disallowed deduction for want of TDS under section 194J. Held: No human intervention was necessitated in provision of roaming services. The said services were mere standard services which provided automatically by machines without any human involvement/interface. Therefore, roaming charges could not be regarded as fees for technical services requiring deduction of tax at source under section 194J.
Followed:CIT v. Bharti Cellular Ltd. (2011) 330 ITR 239 (SC) : 2011 TaxPub(DT) 394 (SC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10
IN THE ITAT, MUMBAI BENCH
SHAMIM YAHYA, A.M. & AMARJIT SINGH, J.M.
DCIT v. Vodafone Idea Ltd.
ITA Nos. 6242 to 6244, 6246, 6295, 6293, 6294, 6369/Mum/2019
6 January, 2022
Assessee Allowed.
Assessee by: Ketan Ved
Department by: Achal Sharma
Shamim Yahya, A.M.
These are cross appeals by the revenue and assessee against respective orders of learned Commissioner (Appeals). Since the issues are common and connected and appeals were heard together, these are being disposed of by this common order
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