https://www.taxtmi.com/highlights?id=29594 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 en-us Sat, 04 Jun 2016 14:29:30 +0530 Sat, 04 Jun 2016 14:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29594 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 Highlights Income Tax Sat, 04 Jun 2016 14:29:30 +0530 https://www.taxtmi.com/highlights?id=29594