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%
Menu
TDS on Telecommunication Bills (Company not individual)
Replies (4)
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)
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)
Recent Topic
- Issue with ITR2 online utility for HUF
- TDS deducted by EPFO under wrong section
- Schedule SI in ITR-2
- What is the easy way to do CA- through foundation
- Schedule FA query for this AY 2026-27
- Business income source for husband and wife
- Set off of LTCL against STCG under section 536(2n)
- Audit Workflow tool
- Is CA through direct entry easy for a commerce stu
- Dividend and withholding tax - DTAA- RSU
Related Topics
CAclubindia
