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. Â ABCAUS Case Law Citation: ABCAUS 2052 (2017) (08) ITAT Important …