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Income Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

TDS u/s 194J - Interconnection usages charges (IUC) - FTS - the ...

June 1, 2020

Case Laws     Income Tax     AT

TDS u/s 194J - Interconnection usages charges (IUC) - FTS - the roaming charges paid by the appellant to other telecom companies are not covered under fees for technical services and out of the purview of TDS provision of 194J.

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  2. TDS u/s 194J - roaming charges paid by it to other service providers - the payments made for interconnection are not fees for rendering any technical services as...

  3. 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...

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  5. TDS u/s 194J - assessee in default u/s 201(1A)/201(1) - roaming charges paid by the assessee to other telecom companies are not covered under ‘fee for technical service’...

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  7. Roaming charges paid by telecom operators to other operators constitute "fees for technical services" u/s 194J, attracting TDS obligation, as human intervention and...

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

  9. TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

  10. TDS liability on wheeling charges - "wheeling charges" did not amount to "fees for technical services" within the meaning of Section 194J - No tds liability - SC

  11. TDS liability on transaction charges paid to stock exchange - transaction charges are concerned, the assessee was liable to deduct TDS u/s 194J - AT

  12. TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities...

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  14. Tds u/s 194J or 194I - national roaming costs - The payment of roaming charges by the assessee to the other service providers cannot be considered as rent within the...

  15. TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

 

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