M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA

In the result, the appeal of the revenue in ITA No

Bench: Shri Mahavir Singh & Shri M. Balaganesh

194I or 194J of the Act and hence we have no hesitation in directing the Learned Assessing Officer to delete the addition made u/s 40(a)(ia) on this account. 4.21. Without prejudice to the aforesaid main ground with regard to the non-applicability of TDS provisions for roaming charges, the next argument of the Learned AR that the provisions

I.T.O WD - 28(3),KOLKATA, KOLKATA vs. SHRI RAN VIJAY SINGH, KOLKATA

In the result, Revenue’s appeal is dismissed