in the above judgement it is held that no liability arise for deduct TDS is section 194. therefore as far i interprate,it is not specifically related to 194J
 

Regards

Madhusudan

Originally posted by : Shrinaath Paravasthu
	what about home broadband connections where the operatots are providing & owning the euipment ( wires & other things) . Isn't TDS applicable there

Here also in this case the ISP company is not charging us rent for providing us that particular equipement. The rent is charged for Internet services provided to us. So here we can not say we are paying rent for the equipment . Equipement is just nothing but a device which enables us to have access of Internet service.

Regards

Madhusudan

But isn't the monthly charges paid for both the use of equipment as well as Internet services since without equipment we can't use the Internet service.

If company is charging rent for equipment seperatly then ass per defination we shall deduct TDS .but this thing is not actuly in practice.

Regards

Madhusudan

194 I is for Plant , machine, equipment, land, building, furniture....... not for telecom sourcing!!!!!

n 194 J is applicable to those technical services rambless human skill n work!!!!!! not through mechanical methodss!!!!!!!!!!

I think 194I is NA here............what comes in to play is 194 J.........bt tds Not to b done as per HUTCHISON TELECOM EAST LTD VS CIT(2007) case and also SKYCELL COMMUNICATION LTD CASE