https://www.taxtmi.com/caselaws?id=331038 The High Court upheld the Tribunal's decision, confirming that the assessee was not in default for non-deduction of TDS on roaming charges and data link charges. The Court agreed that these payments do not qualify as fees for technical services under Section 194J as the processes involved are automated and do not require human intervention. The Revenue's appeals were dismissed, and the Tribunal's findings were upheld. en-us Thu, 28 Jul 2016 00:00:00 +0530 Thu, 02 Jul 2026 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331038 The High Court upheld the Tribunal's decision, confirming that the assessee was not in default for non-deduction of TDS on roaming charges and data link charges. The Court agreed that these payments do not qualify as fees for technical services under Section 194J as the processes involved are automated and do not require human intervention. The Revenue's appeals were dismissed, and the Tribunal's findings were upheld. Case-Laws Income Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331038