TDS on Internet Services
This query is : Resolved
19 March 2008
Please inform whether tax is deductible on telephones/Internet under Section 194C. Are there any case laws to support the answer. I have seen some people deduct tax and some do not.
19 March 2008
Telephones/ internet charges are not liable for deduction of Tds under 194 C because these are not covered under the defination of "work "as mentioned by this section.
20 March 2008
People are different,law is different sometimes, Decisions of courts are different, Don't need to worry about all these things. If you want to deduct do it.
20 March 2008
Are there any case laws to support your view.the case of CIT vs Associated Cement Companies 1993(SC) cites any work as any service.Please comment.
20 March 2008
yes........
there is a case law suporting that there is no need to deduct TDS on internet charges.
The case name is Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).
there is a case law suporting that there is no need to deduct TDS on internet charges.
The case name is Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).
24 March 2008
I believe this case law cites TDS on internet not to be deducted on 194J but no reference to section 194C is made. Please clarify.
26 March 2008
U can refer Circular Nos. 661 and 681, dated 8-10-1993 and 8-3-1994, respectively for the TDS on telecom service
U can refer Circular Nos. 661 and 681, dated 8-10-1993 and 8-3-1994, respectively for the TDS on telecom service
26 March 2008
U may also refer Madras High Court Judgement in case of Skycell Communications Ltd
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- GST on export of services and Input Credit
- ITC temporary reversal and reclaim
- Inventory of finished goods
- Applicable TDS rate for sale of property in Nov 2024
- Tds on building rent monthly
- GST ON EXPORT COMMISSION
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding einvoice taken on nil rated sales
- Strategical investment in Public listed company
Trending Online Classes
CAclubindia
