Bombay HC to examine telecom operator's TDS liability on roaming charges

Oct 24,2019

Bombay HC admits Revenue's appeal challenging ITAT order in case of Tata Teleservices (assessee) for AYs 2010-11 to 2012-13 w.r.t. TDS applicability on roaming charges; ITAT had held that the roaming charges paid by assessee to another telecom operator was not in the nature of 'Fees for Technical Services', absent human intervention and hence not liable for TDS u/s. 194J; In this regard, HC frames 3 questions of law for its consideration.


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