07 November 2014
Whether Telephone bills paid to mobile companies are covered under the definition of royalty. and whether TDS to be deducted on u/s 194J.
07 November 2014
In my knowledge no TDS applicable even if leased line rental also . . which was held in Re:Sky cell communications private limited . . payments for basic necessaties like electricity,telephone, tds may not appllicable . . moreover no direct manual involvement will be there for rendering telephone service,hence tds not required . . There may be difference of opinion from others,..u may go as per urs best opinion
07 November 2014
True. But sky cell case was more focused on wirelees loop and satellite communication. In BSNL's case dedicated lines are laid for the client and TDS is duly accepted by BSNL through its PRO. The crucial point, according to me, is DISALLOWANCE, to which everyone is scared of........So, the growing tendency on the part of, in case of any doubt, MAKE TDS, that too with higher the rate. Your views please, Ganeshbabu K
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