Supreme Court: Spouse Cannot Withdraw Consent for Mutual Divorce After Settlement Agreement  ||  Supreme Court Suspends PC Act Sentence of Former Minister Anosh Ekka, Flags Overlapping CBI Cases  ||  Supreme Court: Magistrate’s Probe Order Can’t be Quashed on Accused’s Defence  ||  Delhi High Court: No Adverse Inference if Handwriting Sample Refused Without Section 73 Disclosure  ||  J&K&L HC: Bank Officials Not Entitled to Section 197 CrPC Protection Despite Public Servant Status  ||  Kar HC Orders CBI Probe into 53-Acre Land Acquisition, Citing Alleged Monumental Fraud & Conspiracy  ||  Supreme Court Grants Probation to Convicts; Rules Fine-Only Cases Also Eligible  ||  SC Disposes Plea on Allied Health Course Moratorium After NCAHP Issues 2026–27 Guideline  ||  Supreme Court Grants Promotion Relief to Employee Denied Relaxation, Calling it Discrimination  ||  Patna HC: Tender Lapses if Not Extended on Time & Delay Cannot be Cured by Repeated Representations    

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