No TDS on payment towards lease line charges under section 194I

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 availed by any telecom service provider for the transmission of data and was not under any exclusive arrangement.

Held: Assessee-company was engaged in the business of providing Telecommunication se

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