in the above judgement it is held that no liability arise for deduct TDS is section 194. therefore as far i interprate,it is not specifically related to 194J
Regards
Madhusudan
Madhusudan Kabra
(knowledge seeker)
(1779 Points)
Replied 24 January 2011
in the above judgement it is held that no liability arise for deduct TDS is section 194. therefore as far i interprate,it is not specifically related to 194J
Regards
Madhusudan
Madhusudan Kabra
(knowledge seeker)
(1779 Points)
Replied 24 January 2011
| Originally posted by : Shrinaath Paravasthu | ||
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what about home broadband connections where the operatots are providing & owning the euipment ( wires & other things) . Isn't TDS applicable there |
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Here also in this case the ISP company is not charging us rent for providing us that particular equipement. The rent is charged for Internet services provided to us. So here we can not say we are paying rent for the equipment . Equipement is just nothing but a device which enables us to have access of Internet service.
Regards
Madhusudan
Shrinaath Paravasthu
(Articles)
(62 Points)
Replied 24 January 2011
But isn't the monthly charges paid for both the use of equipment as well as Internet services since without equipment we can't use the Internet service.
Madhusudan Kabra
(knowledge seeker)
(1779 Points)
Replied 24 January 2011
If company is charging rent for equipment seperatly then ass per defination we shall deduct TDS .but this thing is not actuly in practice.
Regards
Madhusudan
unika
(ca final student)
(124 Points)
Replied 24 January 2011
CA MAULIK
(C.A)
(937 Points)
Replied 25 January 2011
I think 194I is NA here............what comes in to play is 194 J.........bt tds Not to b done as per HUTCHISON TELECOM EAST LTD VS CIT(2007) case and also SKYCELL COMMUNICATION LTD CASE
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