TDS u/s 194I - Lease line charges were paid to the telecom service provider - assessee company is not in...

TDS u/s 194I - Lease line charges were paid to the telecom service provider - assessee company is not in possession as well as not in control of the equipments which were used for providing internet and communication facilities, therefore, there was a clear absence of the element of leasing of equipments - not fall u/s 194I - no TDS required .....

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