https://www.taxtmi.com/caselaws?id=399444 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision that the roaming charges paid by the assessee are not classified as 'Fee for Technical Services' under section 194J of the Income Tax Act, 1961, and thus are not subject to TDS. Consequently, the deletion of interest under section 201(1A) was upheld. The Tribunal found the grounds of appeal to be without merit, supporting the CIT(A)'s conclusion that the roaming process is fully automatic and does not involve human intervention. The order was pronounced in open court on October 8, 2020. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 07 Nov 2024 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399444 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision that the roaming charges paid by the assessee are not classified as 'Fee for Technical Services' under section 194J of the Income Tax Act, 1961, and thus are not subject to TDS. Consequently, the deletion of interest under section 201(1A) was upheld. The Tribunal found the grounds of appeal to be without merit, supporting the CIT(A)'s conclusion that the roaming process is fully automatic and does not involve human intervention. The order was pronounced in open court on October 8, 2020. Case-Laws Income Tax Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399444