02 January 2014
This is a very subtle silent change made by the Ministry of Finance in the Finance bill 2012 which requires much action on part of the industry members. They should start withholding taxes on all payments being made for their leased lines, broadband connectivity, telephone charges and carriage fees..
03 October 2021
ITAT ruling .........The leaseline charges/internet charges paid were only for use of internet connection and do not fall within the provisions of section 194-I ,194-C and 194-J of the Act. Sktcekk Communication Ltd V/s DCIT (2001) 251 ITR 53) Madras High Court Wipro Ltd V/s ITO (2004) 80 TTJ 191) CIT V/s Bharti Cellur Lte CIT V/s Escotel Mobile Communication Limited CIT V/s Hutchinson Essar Tel Ltd (2008) (Del)