Payment of roaming charges does not fall under the ambit of TDS ...
Case Laws Income Tax
September 30, 2015
Payment of roaming charges does not fall under the ambit of TDS provisions either u/s 194C / 194I or 194J and hence we have no hesitation in directing the Learned Assessing Officer to delete the addition made u/s 40(a)(ia) on this account. - AT
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