02 January 2014
Dear Experts We are using Airtel MObile services ( CUG CARDS for calling , DATA Card internet ) for all co. staff purpose. we are paying the monthly bill amount rs. 25000. so we are bill receiving by the sim card no. can we deduct the TDS ON these bills ?
There is no requirement to deduct TDS on telephone bills as per the judgement of Chennai High Court in case of Skycell Communications limited and Anr. v/s deputy commissioner of Income tax and Others 251 ITR 53 [2001].