TDS on Services
Subramanya Kamath (32 Points)
28 January 2020
Whether TDS is applicable on the landline bill
4 Replies
Manasi2 Jain
(97 Points)
Replied 28 January 2020
Telephone services are excluded from the ambit of TDS
Kapadia Pravin
(17264 Points)
Replied 28 January 2020
Not applicable in Landline, mobile, internet providers etc
Kapadia Pravin
(17264 Points)
Replied 28 January 2020
The landline / leaseline charges/internet charges paid are only for use of landline / internet connection and do not fall within the provisions of section 194-I ,194-C and 194-J of the Act.
Held in ----
ABCAUS 2052 (2017) (08) ITAT
Important Case Laws Cited/relied upon
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)
Held in ----
ABCAUS 2052 (2017) (08) ITAT
Important Case Laws Cited/relied upon
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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