Roaming charges paid to other telecom operators don’t fall under category of FTS; no TDS under section 194J

INCOME TAX-I :Where assessee , engaged in business of telecommunication services, offered discount on pre-paid sim cards to distributors, it did not qualify as comission and, thus, assessee was not required to deduct tax at source under section 194-H on amount of discount.

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194743/roaming-charges-paid-to-other-telecom-operators-don’t-fall-under-category-of-fts-no-tds-under-section-194j.aspx