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Bhaskaran Chackrapani Warrier (Querist)
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21 March 2011 Whether income tax is to be deducted from ROAMING CHARGES paid by one mobile service provider to another mobile service provider. IF so, kly inform the applicable section also.

Aditya Maheshwari

Aditya Maheshwari (Expert)
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21 March 2011 Vodafone Essar Limited v. DCIT (ITA No. 6058,6059,6060/Mum/2009) (Judgement date 22 December 2010 AY 2007-08/2008-09 and 2009-10)

It was held that the payment of National roaming charges is not rent for the use of telecom equipments in accordance with Section 194-I of the Income-tax Act, 1961 (the Act) and accordingly not liable for deduction of tax at source.

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Aditya Maheshwari

Aditya Maheshwari (Expert)
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21 March 2011 for full judgement see this link
https://www.itatonline.in:8080/itat/upload/-694680398748181253813$5%5E1REFNO6058.pdf

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