Roaming Charges Not Classified as Technical Fees or Royalty; No TDS Required u/s 194J or Treaties.

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....TDS u/s 194J/195 - whether payment of roaming charges falls within the meaning of “FTS" - The Tribunal held that payment of roaming charges is neither in the nature of ‘FTS’ nor ‘Royalty’ and hence did not require TDS u/s 194J of the Act or under the treaties.....