https://www.taxtmi.com/caselaws?id=394043 The Tribunal upheld the CIT(A)'s decisions for the assessment years 2012-13 and 2013-14, dismissing the revenue's appeals. It confirmed that roaming/interconnectivity charges and discounts to prepaid distributors are not subject to TDS under sections 194J and 194H, respectively. Additionally, the depreciation claim on the purchase of 3G spectrum was allowed under section 32, following the Mumbai Tribunal's decision. The judgments aligned with previous rulings in the assessee's cases and relevant high court decisions. en-us Fri, 31 Jan 2020 00:00:00 +0530 Tue, 09 Aug 2022 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394043 The Tribunal upheld the CIT(A)'s decisions for the assessment years 2012-13 and 2013-14, dismissing the revenue's appeals. It confirmed that roaming/interconnectivity charges and discounts to prepaid distributors are not subject to TDS under sections 194J and 194H, respectively. Additionally, the depreciation claim on the purchase of 3G spectrum was allowed under section 32, following the Mumbai Tribunal's decision. The judgments aligned with previous rulings in the assessee's cases and relevant high court decisions. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394043