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T.D.S on Connectivity Rental Charges

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30 June 2011 We pay rent on internet connectivity charges on annual basis to another party. Is T.D.S deductible on such payments? If yes, then at what rate of percent? Pls Clarify.
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CA MANOJ GUPTA

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CA MANOJ GUPTA (Expert)
30 June 2011 NO TAX IS DEDUCTIBLE
In CIT v. Estel Communications (P) Ltd. (2008) 22 (I) ITCL 273 (Del-HC) : (2009) 318 ITR 185 (Del) the assessee was providing internet bandwidth for providing access to its subscribers. The main server, based on which the internet services were provided were located in USA. In that case, the assessing officer was of the opinion that the assessee should have deducted the tax at source as the payment was made for availing the technical services. THRE HIGH COURT NEGATIVED THE DEPARTMENT'S CONTENTION

CA MANOJ GUPTA
JODHPUR
09828510543
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