https://www.taxtmi.com/caselaws?id=75309 Delhi HC held that interconnection charges paid by telecom companies for port access/network interconnection do not constitute "technical services" under section 194J of the Income Tax Act, thus not subject to TDS. Applying the doctrine of noscitur a sociis, the court interpreted "technical services" alongside "managerial" and "consultancy" services as requiring human element/interface. Since interconnection facilities are provided automatically by machines without human involvement, they cannot be classified as technical services. The facility constitutes use of standard infrastructure rather than human-rendered technical assistance. Appeals by Revenue dismissed. en-us Fri, 31 Oct 2008 00:00:00 +0530 Wed, 19 Feb 2025 15:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75309 Delhi HC held that interconnection charges paid by telecom companies for port access/network interconnection do not constitute "technical services" under section 194J of the Income Tax Act, thus not subject to TDS. Applying the doctrine of noscitur a sociis, the court interpreted "technical services" alongside "managerial" and "consultancy" services as requiring human element/interface. Since interconnection facilities are provided automatically by machines without human involvement, they cannot be classified as technical services. The facility constitutes use of standard infrastructure rather than human-rendered technical assistance. Appeals by Revenue dismissed. Case-Laws Income Tax Fri, 31 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75309