TDS u/s 194C OR 194J - payment as SMS and short code charges - ...

Court Rules SMS Payments Not Subject to Leasing TDS; No Equipment Use Involved in Transactions.

February 14, 2017

Case Laws Income Tax AT

TDS u/s 194C OR 194J - payment as SMS and short code charges - it cannot be held that the assessee is making any payment for use or right to use any equipment. Further, the concept of 'use' or 'right to use any equipment' alludes to the concept of 'leasing', which here in this case admittedly is not there - AT

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TDS u/s 194C OR 194J - payment as SMS and short code charges - ...

Court Rules SMS Payments Not Subject to Leasing TDS; No Equipment Use Involved in Transactions.

February 14, 2017

Case Laws Income Tax AT

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