TDS not deductible on payment for usage of rights for internet/ telecom facility

RBS Business Services Pvt. Ltd. Vs DCIT (TDS) (ITAT Delhi) Held that payment made for usage of rights for the internet and telecom facility doesn’t fall in the nature of work defined u/s 194C and hence TDS not deductible. Facts- DCIT(TDS) held that the assessee has defaulting in not deducting tax u/s 194J of the Income Tax Act, 1961 on payment made to M/s Airtel and M/s Reliance Industries for lease line charges and broad band charges. CIT(A) hold that the payments are not in the nature of ‘fees for technical services’ but the payments are liable for withholding u/s 194C. Conclusion- In ...