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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

TDS u/s 194J - roaming charges paid by it to other service ...

Case Laws     Income Tax

August 16, 2019

TDS u/s 194J - roaming charges paid by it to other service providers - the payments made for interconnection are not fees for rendering any technical services as envisaged in section 194J, therefore, no tax is de ductible at source u/s 194J on payment of roaming charges to the OTOs and the assessee therefore cannot be treated as an assessee in default

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