TDS on Fixed Rental for Broadband Connection

This query is : Resolved 

09 March 2011 Payment to Sify Technology as fixed qtrly rental for usage of broadband.
Whether TDS provision would be applicable? if yes, under which Section?

10 March 2011 TDS not applicable.

Ref:
Skycell Communications Ltd vs DCIT (2001 251 ITR 53 Madras)


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