TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act
September 1, 2017
Income Tax, ITAT, Judgments
TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act as assessee only availed internet connection and was not using any asset, plant or machinery which involved payment of rent. ABCAUS Case Law Citation: ABCAUS 2052 (2017) (08) ITAT Important …