SC: Cheque Dishonour Complaint Can't be Quashed Pre-Trial if Sec 138 NI Act Conditions Met  ||  SC: Personal Hearing Not Required Before Banks Declare Account ‘Fraud’  ||  Supreme Court Faults UCO Bank For Attempt to Stall Employee’s VRS Through Show Cause Notice  ||  SC: PwD Post in Unreserved Category Can be Filled by SC/ST/OBC Candidates With Disabilities  ||  Delhi HC: FSSAI Has No Authority to Regulate Animal Feed  ||  Gauhati HC: Adult Son Pursuing Studies is Not Entitled to Maintenance under Section 125 CrPC  ||  Cal HC Upholds Divorce, Rules False Cases by Wife And 17-Year Separation Constitute Mental Cruelty  ||  Supreme Court: Calling Someone ‘Bastard’ In Heated Exchange Isn’t Obscenity under IPC Section 294  ||  Supreme Court: Even a Single Tainted Public Work Award Violates Article 14  ||  Supreme Court Upholds Lease Cancellation, Denies Relief for Failure to Develop Allotted Land    

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