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The short point involved in this particular appeal is that as to whether the interconnection usages charges (IUC) is in the nature of fees for technical services and whether the assessee is liable for TDS under s.194J of the Act.

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Sec. 194J of Income Tax Act, 1961— TDS —Deputy CIT vs. VODAFONE INDIA LTD.[2020] 25 ITCD Online 078 (ITAT-MUMBAI)