Sec 194J TDS deductible on Toll Free Telephone charges (Royalty)

Vidal Health Insurance TPA (P.) Ltd. Vs JCIT (ITAT Bangalore)

In the present facts of case, payments made are towards toll-free telephone charges paid for toll free telephone number provided by telecom operators, whereby charges for calls made by consumers to the toll-free number is borne by assessee. These are dedicated private circuit lines available to assessee. In other words, a toll-free telephone number or free phone number is a telephone number billed on assessee for all arriving calls, instead of levying charges on t

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