Roaming Charges Not 'Technical Service'; No TDS Required u/s 194J, Entity Not in Default for Non-Deduction.

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....TDS u/s 194J - assessee in default u/s 201(1A)/201(1) - roaming charges paid by the assessee to other telecom companies are not covered under ‘fee for technical service’ and such payments are out of the purview of TDS provision of 194J of the Act.....