TDS Applicability on Internet Charges

This query is : Resolved 

08 June 2023 Dear sir,

Our company paying Internet charges (WIFI/LAN) to vendor, TDS is applicable or not ?

If applicable so under which section have to deduct ?


08 June 2023 No TDS deductible on internet charges.
Reference:: ACIT Vs SDV International Logistics Ltd. (ITAT Kolkata)


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