TDS u/s 194I - Lease line charges were paid to the telecom ...

Case Laws Income Tax

August 12, 2019

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

View Source

← Previous Next →

TDS u/s 194I - Lease line charges were paid to the telecom ...

Case Laws Income Tax

August 12, 2019

You may also like:

TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

TDS u/s 194I - internet connectivity charges and specialized line rental - lease line charges - it is not for use of any asset involved in provision of such facility /...

TDS u/s 194C, not 194I, is applicable on payment of Common Area Maintenance (CAM) charges. CAM charges paid by the assessee do not form part of actual rent paid to the...

The assessee, a resident corporate entity providing mobile telecom services in India, challenged the taxability of bandwidth charges remitted to foreign telecom service...

TDS u/s 195 - Disallowance of Primary Rate Interface (PRI) Line charges paid to Telecom Companies on account of non-withholding of taxes - Following the decision of High...

TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual...

TDS on lease line charges - there was no requirement to deduct tax at source out of such lease line charges

TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS...

TDS on roaming charges paid to other service providers - the roaming process between participating company cannot be termed as technical services and, therefore, no TDS...

TDS u/s 194I OR 194C - The only transaction entered into between the Assessee and the lease financing company was to make payment of the amounts due to the company, and...

Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

TDS u/s 195 - nature of 'referral fee' paid outside India - No services were rendered in India by these two companies for facilitating the investment in the assessee...

Export of services – international roaming – service is rendered to the foreign telecom service provider who is charged for the services and not to the subscriber of...

Valuation - inclusion of TDS amount - import of services - the TDS amount paid to the Income Tax department by the appellant from his own account cannot form part of the...

Quick Updates: