2015 (7) TMI 1050

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....LANI, J.M. These are the assessee's appeals filed against the order dated 06/11/2012 and 27/09/2012 by the learned CIT(A)-III, Jaipur for A.Y. 2007-08 to 2010-11 challenging the common following grounds in all the assessment years: "1. On the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming the action of the Income-tax Officer, TDS-2, Jaipur (the ITO) in h....

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.... M/s Bharti Hexacom Limited Vs. ITO (TDS)-II, Jaipur in ITA No. 656/JP/2010 order dated 12/06/2015, which has considered the issue about the payment of roaming charges to telecom operators in great details and held that such payment does not amount to fee for technical services and not liable for TDS u/s 194J. The Hon'ble ITAT has held as under:- "We have heard the rival contentions of both the....

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....een the operators is automatic and does not require any human intervention. The term Inter Connecting User Charges (IUC) also signifies charges for connecting two entities. The Coordinate Bench also considered the Hon'ble Supreme Court decision in the case of Bharti Cellular Ltd. in the case of i-GATE Computer System Ltd. and held that Data Link transfer does not require any human intervention....

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....the rival contentions of both the parties and perused the material available on the record. The issue about levy of TDS U/s 194J on the roaming charges paid by the telecom operators to service providers and applicability of Section 194J has been considered in detail by this very Bench in the case of M/s Bharti Hexacom Limited (supra). After considering the issues in detail, it has been held that t....