https://www.taxtmi.com/caselaws?id=282355 The ITAT dismissed the Revenue's appeals, ruling that payments for roaming charges do not qualify as fees for technical services under Section 194J of the Income Tax Act, 1961. Therefore, no Tax Deducted at Source (TDS) is required. The decision was based on established judicial precedents and the automatic nature of the interconnection process post-installation, which does not involve human intervention. The order was pronounced on 28.06.2018. en-us Thu, 28 Jun 2018 00:00:00 +0530 Sun, 04 Aug 2019 16:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282355 The ITAT dismissed the Revenue's appeals, ruling that payments for roaming charges do not qualify as fees for technical services under Section 194J of the Income Tax Act, 1961. Therefore, no Tax Deducted at Source (TDS) is required. The decision was based on established judicial precedents and the automatic nature of the interconnection process post-installation, which does not involve human intervention. The order was pronounced on 28.06.2018. Case-Laws Income Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282355