Applicability of Section 194C on Telephone Bill

This query is : Resolved 

22 June 2011 Sir/Mada,

I want to know whether an assessee who is covered by provision of TDS is liable to deduct TDS on payment made to telecom companies e.g. MTNL, Airtel, Idea Cellular Services while paying bill for services provided as per invoice.

22 June 2011 No. TDS deduction not required.

Please refer a case law : Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Madras.).



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries