https://www.taxtmi.com/caselaws?id=261214 The ITAT allowed the appeal, ruling that the relationship between the appellant and its distributors was principal to principal, exempting them from Section 194H deductions. Additionally, roaming charges were not considered technical services under Section 194J, leading to the appeal being allowed on this ground. As Sections 194H and 194J did not apply, interest under Section 201(1A) was also deemed inapplicable, resulting in the appeal being allowed on all grounds. en-us Fri, 12 Jun 2015 00:00:00 +0530 Mon, 09 Nov 2015 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261214 The ITAT allowed the appeal, ruling that the relationship between the appellant and its distributors was principal to principal, exempting them from Section 194H deductions. Additionally, roaming charges were not considered technical services under Section 194J, leading to the appeal being allowed on this ground. As Sections 194H and 194J did not apply, interest under Section 201(1A) was also deemed inapplicable, resulting in the appeal being allowed on all grounds. Case-Laws Income Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261214