Payment made by a Mobile Service provider to another Mobile Service Provider for Roaming cannot be considered as Technical Service, No TDS deductible u/s194J: ITAT [Read Order]

By Taxscan Team - On June 6, 2022 9:59 am - 2 mins read
Payment - mobile service - technical service - TDS - ITAT - Taxscan

The Income Tax Appellate Tribunal (ITAT), New Delhi, has held that payment made by a mobile service provider to another mobile service provider for roaming cannot be considered as technical service and canā€™t deduct TDS u/s 194J of the Income Tax Act,1961. Sh. Deepak Chopra & Ms Manasvi Bajpai appeared for the assessee and Sh….

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