SC: SARFAESI Act Was Not Applicable in Nagaland Before its 2021 Adoption, Dismisses Creditor’s Plea  ||  SC: Lis Pendens Applies To Money Suits on Mortgaged Property, Including Ex Parte Proceedings  ||  Kerala HC: Civil Courts Cannot Grant Injunctions in NCLT Matters and Such Orders Can Be Set Aside  ||  Bombay High Court: Technical Breaks to Temporary Employees Cannot Deny Maternity Leave Benefits  ||  NCLAT: Appellate Jurisdiction Limited to Orders Deciding Parties’ Rights, Not Procedural Directions  ||  NCLAT: Personal Guarantors Involved In NCLT Proceedings Can Appeal Against Insolvency Admission  ||  Supreme Court: Foreign Companies’ Head Office Expenses in India are Capped under Section 44C  ||  SC Directs Trial Courts to Systematically Catalogue Witnesses and Evidence in Criminal Judgments  ||  SC Calls For Sensitising Future Generations on Equality in Marriage to Combat Dowry Practices  ||  SC: Separate Suits Against Confirmed Auction Sales are Barred; Remedy Available under Sec 47    

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 2025 - All Rights Reserved