https://www.taxtmi.com/caselaws?id=395649 The ITAT dismissed the Revenue's appeal, affirming that interconnection usage charges (IUC) do not qualify as fees for technical services, thus exempting the assessee from TDS obligations under Section 194J of the Income Tax Act, 1961. The Tribunal also validated the delayed order pronouncement beyond the 90-day period due to the COVID-19 pandemic, in accordance with judicial guidelines. en-us Wed, 27 May 2020 00:00:00 +0530 Wed, 06 Nov 2024 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395649 The ITAT dismissed the Revenue's appeal, affirming that interconnection usage charges (IUC) do not qualify as fees for technical services, thus exempting the assessee from TDS obligations under Section 194J of the Income Tax Act, 1961. The Tribunal also validated the delayed order pronouncement beyond the 90-day period due to the COVID-19 pandemic, in accordance with judicial guidelines. Case-Laws Income Tax Wed, 27 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395649