Tds on internet bandwidth charges


This query is : Resolved 

16 January 2014 DEAR SIR

OUR COMPANY MAKING PAYMENT AGAINST INTERNET BANDWIDTH CHARGES FOR CONNECTING WITH OUR BRANCH OF OTHER CITY'S. IS SUCH PAYMENT IS LIABLE FOR DEDUCTING TDS? IF NOT, PLEASE GIVE ME THE NOTICE OR REFERENCE CASES.

BECAUSE PREVIOUSLY I HAVE READ ONE CASES THAT TO PROVIDE INTERNET BANDWIDTH CHARGES THEIR IS NO INVOLVEMENT OF HUMAN LABOR SO IT IS NOT ATTRACTING TDS. BUT I DON'T HAVE ANY EVIDENCE TO PROOF THIS. SO PLEASE HELP ME WITH THIS QUERY AND PROVIDED NECESSARY INFORMATION WITH APPROPRIATE EVIDENCE.

THANK YOU

16 January 2014 Yes.in skycell communications case it is held that there is no human involvement and also said like a telephone internet also one of basic need so tds not applicable and deductipn of tds under 194j not justified
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And in my opinion also tds not applicable ..under 194J and i dont think we can make justification for 194C also...

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Lets see what others will speak on this.

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I suggest deduct tds(o nly if u cant satisfied with skycell comm case,,) 194C saying fixed chargea for providing internet facility ..
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