SC: Revisional Jurisdiction Cannot Correct Factual Errors Despite Alleged Concealment  ||  Supreme Court: Wrong Statement in Pleadings is Not Always a False Statement, Perjury Case Quashed  ||  SC: Under JJ Act, Murder Falls Within Heinous Offences; S. 302 IPC Prescribes Minimum Life Sentence  ||  Supreme Court: Cognisance of FERA Complaint is Invalid Without Prior Notice to the Accused  ||  Supreme Court: Terror Cases Cannot Curtail Constitutional Safeguards and the Right to Fair Trial  ||  Supreme Court: Terror Cases Cannot Curtail Constitutional Safeguards and the Right to Fair Trial  ||  SC Upheld Husband's Conviction For Murdering His Wife over an Extramarital Affair  ||  J&K&L High Court: Mere Admission of Issuing Cheque is Not a Plea of Guilt under S.138 NI Act  ||  Calcutta HC: Aadhaar Card Prima Facie Establishes Occupation; Demolition Without Notice is Unlawful  ||  Gauhati High Court: Wildlife Law Doesn't Bar Trade in Unprotected Ornamental Fish Species    

ITAT: Payment Made by Mobile Service Provider for Roaming Can’t be Considered as Technical Service - (06 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), New Delhi, has held that payment made by a one mobile service provider to another for roaming cannot be considered as technical service and so, TDS can’t be deducted on it under Section 194J of the Income Tax Act, 1961.

Tags : ITAT   INCOME-TAX ACT   1961. ROAMING   TECHNICAL SERVICE  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved