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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  

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