TDS on Telecommunication Bills (Company not individual)

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

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)

No... TDS not applicable.

ACIT Vs SDV International Logistics Ltd. (ITAT Kolkata)