https://www.taxtmi.com/caselaws?id=756851 The HC held that roaming charges paid to telecom operators constitute fees for technical services under section 194J, requiring TDS deduction. The court found that roaming services involve continuous human intervention and technical expertise for network selection, international roaming activation, troubleshooting, and customer support. The HC criticized the Tribunal for restricting analysis to initial connection stages rather than considering the entire roaming period. The court set aside the Tribunal's order that exempted the assessee from TDS liability and remanded the matter for fresh consideration, ruling in favor of Revenue. en-us Fri, 17 May 2024 00:00:00 +0530 Fri, 09 Aug 2024 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756851 The HC held that roaming charges paid to telecom operators constitute fees for technical services under section 194J, requiring TDS deduction. The court found that roaming services involve continuous human intervention and technical expertise for network selection, international roaming activation, troubleshooting, and customer support. The HC criticized the Tribunal for restricting analysis to initial connection stages rather than considering the entire roaming period. The court set aside the Tribunal's order that exempted the assessee from TDS liability and remanded the matter for fresh consideration, ruling in favor of Revenue. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756851