Roaming charges paid to telecom operator: Scope of ‘Fees for Technical Services’ and applicability of Tax deduction at source.

Case: DCIT 8 (3)(1) vs. Tata Teleservices (Mah.) Ltd, Mumbai ITAT Outcome: Assessee Facts The Assessee Company was engaged in the business of providing telecommunication services. It had paid roaming charges to various operators on which tax was not deducted at source.The Assessing Officer was of the opinion that the roaming services were in the … Continue reading Roaming charges paid to telecom operator: Scope of ‘Fees for Technical Services’ and applicability of Tax deduction at source.

Broadcast companies not liable to pay TDS on Channel Placement Fees

ASIANET NEWS NETWORK P.LTD MUMBAI vs ASST CIT CIR 16(1) MUMBAI The Mumbai bench of the Income Tax Appellate Tribunal has held in the case of Asianet News Network vs. ACIT that channel placement fee paid by the broadcast company would not be liable to be disallowed u/s 40(a)(ia) as there is no obligation on … Continue reading Broadcast companies not liable to pay TDS on Channel Placement Fees