No TDS Liability on Payments for Optical Dark Fiber Hire; Not Considered Royalty u/ss 194I or 195.

TDS u/s 194I or 195 - last mile payment in lieu of availing a standard facility of hiring of one pair of optical dark fibre to provide last mile end connectivity - the assessee’s three payments to be in lieu of standard facilities only not to be taken as royalty - no TDS liability during the relevant period - AT .....

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