Case Law Details
Case Name : AT&
Appeal Number : T Global Network Services (India) Pvt. Ltd. Vs DCIT (ITAT Delhi)
Date of Judgement/Order : ITA No. 489/Del/2021
Related Assessment Year : 24/08/2021
Courts :
All ITAT ITAT Delhi
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AT&T Global Network Services (India) Pvt. Ltd. Vs DCIT (ITAT Delhi)
Conclusion: TDS on payment towards lease line charge was liable to deduct under section 194J as against under section 194I as lease line services were standard automatic services which were a
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