TDS
This query is : Resolved
10 December 2010
Dear Members,
Please tell incase a company providing the services of subscription of broadband service for whole year, should TDS applicable under any section.
Please reply it immidiately.
Thanks and Regards,
Prabhakar Dubey
Please tell incase a company providing the services of subscription of broadband service for whole year, should TDS applicable under any section.
Please reply it immidiately.
Thanks and Regards,
Prabhakar Dubey
10 December 2010
PACIFIC INTERNET (INDIA) (P) LTD. vs. INCOME TAX OFFICER (TDS)
Bandwidth and network operating facilities availed of by assessee from other telecommunication concerns being standard facilities are not includible in technical services within the meaning of s. 194J r/w Expln. 2 to cl. (vii) of s. 9(1), not attracting deduction of tax at source under s. 194J. In favour of : Assessee Cases referred to HFCL Infotel Ltd. vs. ITO (2006) 99 TTJ (Chd) 440 Skycell Communications Ltd. vs. Dy. CIT (2001) 170 CTR (Mad) 238 : (2001) 251 ITR 53 (Mad) Wipro Ltd. vs. ITO (2004) 84 TTJ (Bang) 685 : (2003) 86 ITD 407 (Bang)
Bandwidth and network operating facilities availed of by assessee from other telecommunication concerns being standard facilities are not includible in technical services within the meaning of s. 194J r/w Expln. 2 to cl. (vii) of s. 9(1), not attracting deduction of tax at source under s. 194J. In favour of : Assessee Cases referred to HFCL Infotel Ltd. vs. ITO (2006) 99 TTJ (Chd) 440 Skycell Communications Ltd. vs. Dy. CIT (2001) 170 CTR (Mad) 238 : (2001) 251 ITR 53 (Mad) Wipro Ltd. vs. ITO (2004) 84 TTJ (Bang) 685 : (2003) 86 ITD 407 (Bang)
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