Roaming Charges Exempt from TDS u/ss 194C, 194I, 194J; Remove Additions u/s 40(a)(ia) Says Directive.

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....Payment of roaming charges does not fall under the ambit of TDS provisions either u/s 194C / 194I or 194J and hence we have no hesitation in directing the Learned Assessing Officer to delete the addition made u/s 40(a)(ia) on this account. - AT....