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TDS on Telecommunication Bills (Company not individual)


Anand Maurya (Senior Executive )     11 November 2019

Anand Maurya
Senior Executive  
 21 points

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Hi I have almost every where but unable to find any suitable answer for TDS on telecommunication(Landline/phone/internet), As an company should i deduct TDS on telecommunication bills?

 

Currently we are deducting TDS u/s 194J @ 10%

A B Kundu (Professional)     11 November 2019

A B Kundu
Professional 
 94 likes  1406 points

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In my opinion, no need to deduct tax on such expenses. I have found one discussion also regarding this matter, please refer the same.

https://www.caclubindia.com/experts/is-tds-applicable-on-telecommunication-services-968030.asp

avater

Kapadia Pravin   11 November 2019

Kapadia Pravin

 916 likes  14288 points

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The leaseline charges/internet charges , telecommunication charges paid are only for use of such connection and do not fall within the provisions of section 194-I ,194-C and 194-J of the Act.

Held in ----
ABCAUS 2052 (2017) (08) ITAT

Important Case Laws Cited/relied upon
Sktcekk Communication Ltd V/s DCIT (2001) 251 ITR 53) Madras High Court
Wipro Ltd V/s ITO (2004) 80 TTJ 191)
CIT V/s Bharti Cellur Lte
CIT V/s Escotel Mobile Communication Limited
CIT V/s Hutchinson Essar Tel Ltd (2008) (Del)

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RAJA P M ("Do the Right Thing...!!!")     11 November 2019

RAJA P M
"Do the Right Thing...!!!" 
 8322 likes  113792 points

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No... TDS not applicable.

avater

Surjeet Negi   12 November 2019

Surjeet Negi

 47 likes  937 points

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ACIT Vs SDV International Logistics Ltd. (ITAT Kolkata)


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