Tds on leased lines

This query is : Resolved 

12 August 2013 Dear Experts,

My client is a Public Limited unlisted company and uses Airtel Leased Lines for its BPO operations. So do we need to deduct TDS on these leased line payments, if yes then under which section?

12 August 2013 Please refer this judgement.
.
Skycell Communications Ltd. v. Deputy CIT[2001]251 ITR 53 (Mad.).

12 August 2013 TDS not applicable on payment to leased line charges,, please refer to case law suggested by paras bafna sir

13 August 2013 Dear Sir,

In the above case Law, no tds will be charged u/s 194J but what about 194I Rent, Can TDS be deducted on the lease line payment u/s 194I, please clarify?

13 August 2013 In the case of Skycell communicaions Ltd it is held that payments made for services using technology like telephone,internet is out side of purview of TDS.

So in my opinion TDS not applicable

13 August 2013 Lease line and Telephone line or internet broadband wire line, all are to be similarly
treated.
..
Leased Line Word is confusing ???
Every telephone line is leased line as we pay rent for that and ownership belongs to the company.


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

Follow us
add to google news


Answer Query



Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details