TDS - roaming / inter–connectivity charges paid by the assessee ...

Roaming and inter-connectivity charges not deemed technical service fees u/s 194J due to no human intervention.

June 4, 2016

Case Laws Income Tax AT

TDS - roaming / inter–connectivity charges paid by the assessee to other telecom networks not being in the nature of fees for technical services will not attract the provisions of section 194J as there is no human intervention in providing the roaming services. - AT

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TDS - roaming / inter–connectivity charges paid by the assessee ...

Roaming and inter-connectivity charges not deemed technical service fees u/s 194J due to no human intervention.

June 4, 2016

Case Laws Income Tax AT

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