Assessee a telecommunication company paid roaming charges to other operators for using their network, provisions of roaming services did not require any human intervention, and payment in question did not require deduction of tax at source u/s. 194J. (AY. 2007- 2008 to 2011-2012)
Tata Teleservices Ltd. v. ITO (2018) 171 ITD 196 / 64 ITR 497 (Delhi) (Trib.)
S. 194J : Deduction of tax at source – Fee for professional or technical services – Roaming charges paid to other operators for using their network, payment in is not liable to deduct tax at source .