TDS
Ravinder Singh Malhan (ARTICLE) (70 Points)
16 February 2010Ravinder Singh Malhan (ARTICLE) (70 Points)
16 February 2010
Max Payne
(employed)
(2574 Points)
Replied 16 February 2010
No.
Those are payments for using technology.
Same cannot be taxed as technical services u/s 194J, as per decision in skycell communications ltd, Chennai HC.
194C also not attracted since we are only using a service that is offered to public at large, not any work.
https://www.blonnet.com/iw/2005/02/13/stories/2005021300141400.htm