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
.

.
.
And in my opinion also tds not applicable ..under 194J and i dont think we can make justification for 194C also...

.
.
Lets see what others will speak on this.

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


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
12 November 2026
Auditor

Oz Taxation

Vijayawada

Graduate (Any)

View Details
Company
10 November 2026
Direct Tax Manager

CAAQ CONSULTANCY PVT LTD

New Delhi

CA Final

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details