Tds

This query is : Resolved 

02 January 2014 whether to Deduct TDS on Internet Charges? As per new rules made in Finance Act 2012 under definition of Royalty?

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)




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