TDS u/s 194I or 195 - last mile payment in lieu of availing a ...
No TDS Liability on Payments for Optical Dark Fiber Hire; Not Considered Royalty u/ss 194I or 195.
May 19, 2018
Case Laws Income Tax AT
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
View Source