https://www.taxtmi.com/caselaws?id=376196 The Tribunal held that roaming charges paid by the assessee to other telecom companies do not fall under "fees for technical services" under Section 194J of the Income Tax Act, as the process is automatic without human intervention. Therefore, the assessee was not liable to deduct tax at source on these payments. The Revenue's appeals were dismissed, affirming the CIT(A)'s decision. en-us Thu, 28 Feb 2019 00:00:00 +0530 Tue, 05 Mar 2019 07:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376196 The Tribunal held that roaming charges paid by the assessee to other telecom companies do not fall under "fees for technical services" under Section 194J of the Income Tax Act, as the process is automatic without human intervention. Therefore, the assessee was not liable to deduct tax at source on these payments. The Revenue's appeals were dismissed, affirming the CIT(A)'s decision. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376196