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The roaming charges paid by the appellant to other telecom companies are not covered under “fee for technical service” and such payments are out of the purview of TDS provision of 194J of the Act.

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Sec. 194J of Income Tax Act, 1961— TDS —Process involved in the roaming connectivity does not involve any human intervention and, therefore, the services does not fall within the ambit of “technical services”, hence, it is not required to deduct tax at source on such payments.

Facts: Being aggrieved of the order of CIT(A), revenue went on appeal before Tribunal and raised the question of law that "Whether CIT(A) was justified in holding that interconnection usages charges (IUC)is not in the nature of Fees for Technical Services and hence not liable for TDS under section 194J"?

Held, that the process involved in the roaming connectivity does not involve any human intervention and, therefore, the services does not fall within the ambit of “technical services”. Hence, it is not required to deduct tax at source on such payments. - DEPUTY CIT V/s VODAFONE INDIA LTD. - [2020] 27 ITCD Online 039 (ITAT-MUMBAI)

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