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Income Tax - Highlights / Catch Notes

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TDS u/s 194J - Non deduction of TDS on payment towards Internet ...

Case Laws     Income Tax

January 30, 2016

TDS u/s 194J - Non deduction of TDS on payment towards Internet charges (Band Width charges) - Although the amendment was given retrospective effect, legal maxim, lex non cogit ad impossibillia, meaning thereby that the law cannot possibly compel a person to do something which is impossible to perform - AT

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  10. TDS U/S 194J - internet services, i.e. leased line benefits/broadband services - whether in the nature of technical services - the payment for uses of internet of the...

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