https://www.taxtmi.com/caselaws?id=425435 The ITAT allowed the appeals of the assessee, setting aside the CIT(A)'s order. It held that the assessee was not obligated to deduct tax at source for roaming charges paid to other telecom operators. The decision emphasized that roaming charges did not qualify as royalty under Section 194J and that there was no requirement for TDS under Section 194H for commission payments on prepaid connections. The ITAT also ruled that the assessee could not be considered an 'assessee in default' under Section 201, leading to the dismissal of interest charges under Section 201(1A). en-us Thu, 05 May 2022 00:00:00 +0530 Sat, 23 Jul 2022 09:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425435 The ITAT allowed the appeals of the assessee, setting aside the CIT(A)'s order. It held that the assessee was not obligated to deduct tax at source for roaming charges paid to other telecom operators. The decision emphasized that roaming charges did not qualify as royalty under Section 194J and that there was no requirement for TDS under Section 194H for commission payments on prepaid connections. The ITAT also ruled that the assessee could not be considered an 'assessee in default' under Section 201, leading to the dismissal of interest charges under Section 201(1A). Case-Laws Income Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425435