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| The Tax Publishers2020 TaxPub(DT) 2951 (Mum-Trib) INCOME TAX ACT, 1961
Section 194J
Roaming connectivity did not involve human intervention and interconnectivity/roaming charges paid by telecom operator did not fall within the ambit of 'technical services', therefore, assessee was not required to deduct tax under section 194J from such payment.
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Tax deduction at source - Under section 194J - Fee for technical services - Interconnectivity/roaming charges paid by telecom operator
Assessee, telecom operator claimed deduction of interconnectivity/roaming charges paid by it. AO held the payment to be in the nature of fee for technical services and accordingly disallowed deduction for want of TDS under section 194J.Held; Roaming connectivity did not involve human intervention and thus services did not fall within the ambit of 'technical services', therefore, assessee was not required to deduct tax under section 194J from such payment.
Followed:CIT v. Vodafone South Ltd., vide (2016) 290 CTR 436 (Kar) : 2016 TaxPub(DT) 3679 (Karn-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09 & 2009-10
APPELLATE TRIBUNAL RULES, 1963
Rule 34(5)
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