Section 40, 194C, 194J of Income Tax Act, 1961—In the instant case, the revenue has challenged the order mainly on the aspect that the Learned CIT(A) has erred on facts and in law in deleting the demand raised u/s 201(1A)/201(1) of the Act on roaming charges paid to other telecom companies by invoking provisions of Section 194J of the act.

Held that— the roaming process between participating company cannot be termed as technical services and, therefore, no TDS was deductable.

We find from the order passed by the Learned CIT(A) that all the judgments as discussed hereinabove were considered by the Learned CIT(A) while allowing the claim of the applicant in deleting the demand of 71,30,810/- & 38,07,820/- raised u/s 194J for A.Y. 2008-09 & 2009-10 respectively with the conclusion that 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. We find no infirmity in the order passed by the Learned CIT(A). We, therefore, do not hesitate to confirm the same. Therefore, revenue’s appeal is devoid of any merit and hence dismissed.[THE ACIT, TDS CIRCLE, AHMEDABAD VERSUS M/S. BHARTI AIRTEL LTD.] [2019] 10 ITCD Online (69) [ITAT AHMEDABAD]