TDS liability on UC/bandwidth Charges paid to foreign carriers - ...

Case Laws     Income Tax

December 5, 2019

TDS liability on UC/bandwidth Charges paid to foreign carriers - When on one aspect, the matter is decided against the assessee i.e. Royalty aspect in the present case, it cannot be held that no TDS is required to be deducted even if on some other aspect i.e. on FTS aspect in the present case, it is held that TDS is not required to be deducted on that aspect.

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