TDS

This query is : Resolved

CA Prabhakar Dubey (Querist)
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10 December 2010 Dear Members,

Please tell incase a company providing the services of subscription of broadband service for whole year, should TDS applicable under any section.

Please reply it immidiately.

Thanks and Regards,

Prabhakar Dubey

Aditya Maheshwari

Aditya Maheshwari (Expert)
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10 December 2010 PACIFIC INTERNET (INDIA) (P) LTD. vs. INCOME TAX OFFICER (TDS)

Bandwidth and network operating facilities availed of by assessee from other telecommunication concerns being standard facilities are not includible in technical services within the meaning of s. 194J r/w Expln. 2 to cl. (vii) of s. 9(1), not attracting deduction of tax at source under s. 194J. In favour of : Assessee Cases referred to HFCL Infotel Ltd. vs. ITO (2006) 99 TTJ (Chd) 440 Skycell Communications Ltd. vs. Dy. CIT (2001) 170 CTR (Mad) 238 : (2001) 251 ITR 53 (Mad) Wipro Ltd. vs. ITO (2004) 84 TTJ (Bang) 685 : (2003) 86 ITD 407 (Bang)