2024 Is tds applicable on leased line charges

Is tds applicable on leased line charges

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August undefined, 2024

Witrynatds applicability internet leased line charges. H: Rejection of refund for input tax credit (ITC) - export of services - ... H: Classification of supply - the goods are supplied from … Witryna1 wrz 2024 · 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 …

TDS on leased line charge already paid cannot be …

Witryna12 sie 2013 · 12 August 2013 Please refer this judgement. . Skycell Communications Ltd. v. Deputy CIT [2001]251 ITR 53 (Mad.). Ganeshbabu K (Expert) Follow. 12 August 2013 TDS not applicable on payment to leased line charges,, please refer to case law suggested by paras bafna sir. Amit Agarwal (Querist) Follow. Witryna11 lip 2012 · Regards, VOIP service is availed for reducing the ISD calls. In other words it partakes the character of Leased line charges for which TDS is not deducted while making payment (Refer case below). Hence in my view TDS should not be applicable for VOIP minutes which is for the Talktime part and invloves no rental of equipment. clikon ck2292

TDS On Rent - Section 194I, 194IB & 194IC Under …

Witryna1 lip 2014 · if it is service rendered by application of technical people 194J applicable. Rupesh Jain (Expert) Follow. 01 July 2014 tds not applicable on leased line. but charge of server co location if provide any service like technical or repair then tds u/s 194 J will applicable. Previous. Witryna25 maj 2024 · In brief, the TDS is not applicable on Internet Charges, Telephone Charges, Cable TV, etc. It has also been held in the case of Skycell Communications … Witryna12 sty 2024 · The said line charges can be treated as rental for the line taken on lease and therefore deduction can possibly be made r-r/s.l94l rather than section 194J. I, … tara stiles 30 minute yoga

Tds on leased lines [Resolved] Income Tax - CAclubindia

Witryna20 lip 2010 · Dear Sirs The issue is whether TDS has to be deducted on leased line broadband service charges Pl clarify my doubts with suitable supportings with Regards Site. Courses ... The issue is whether TDS has to be deducted on leased line broadband service charges. ... What applies to cellular mobile telephone is also applicable to … Witryna15 paź 2015 · TDS on Internet Charges /Leased line. In the following judgement it was decided that the there is no TDS on Internet Charges /Leased line. Assessment year … clim 2kg5Witryna26 maj 2024 · 0141-4072000 (90 line) [email protected]; GST Income Tax TDS MCA Upcoming LCNC Payroll; Free CA Software; ... There are some cases where TDS Section 194J is not applicable, listed below: ... TDS on Professional Charges are deducted at 10%. But when you club this income with your salary, Your personal tax … clikon juicer

"Witryna10 kwi 2024 · For rent on the plant and machinery, the TDS rate is 2% (Section 194-I). However, for rent on land, buildings, or both, the TDS rate is 5% under Section 194-IB. Exemption limit – the minimum exemption limit is Rs 2.4 lakh per annum for Section 194-I and Rs 50,000 per month for section 194-IB. " - Is tds applicable on leased line charges

Is tds applicable on leased line charges

Witryna31 paź 2024 · Deduct TDS @ 2% under section 194C if annual payments exceed 100000 Rs, because this is a contract of lease. 194J is applicable if it is a professional or … Witrynaii. One time charges shall not be applicable. iii. Installation charges as per above shall be applicable only if the last mile is changing. If last mile is not changing and it’s only that the modem settings / configuration needs to be changed then installation charges shall not be applicable. iv. CPEs/converts etc. if required in addition ...

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Witryna[2012] (340 ITR 333)(Bom) relied on by the learned CIT(A) is applicable only to the transaction charges paid to stock exchanges and with respect to applicability of TDS on internet & lease line charges, decision of Hon'ble Bombay High Court in the case of DCIT Y. Angel Broking Ltd. [2010](3 ITR 294)(Bom) should be applicable wherein it … Witryna24 sty 2024 · The present legal position, in relation to the applicability of TDS on Transmission & Wheeling Charges, u/s 194J of the Act, stands settled and concluded by the dismissal of Special Leave Petition (SLP), of Revenue Authorities, by the Hon’ble Apex Court in SLP (C) No. 853/2016 in the case of CIT (TDS) vs. Delhi Transco …

Witryna11 paź 2024 · The said line charges can be treated as rental for the line taken on lease and therefore deduction can possibly be made r-r/s.l94l rather than section 194J. I, … Witryna23 gru 2008 · Income-tax Officer - TDS, Ward 1(4), Mumbai on CaseMine. Get free access to the complete judgment in Pacific Internet (India) (P.) Ltd. v. ... a provision of section 194J is applicable. ... interconnectivity linked charges is defined as charges for providing 'leased circuits' and with effect from 16-7-2001, this service is stated to …

Witryna18 sty 2024 · By Legal Era. ITAT quashes order confirming disallowance of leased line charges due on non-deduction of TDS The Income Tax Appellate Tribunal (ITAT), … Witryna5 wrz 2008 · 15 November 2008 Usage of leased line for data transmission is a standard service and hence based on the judgement of Skycell Judgement 2001-(251)-ITR …

Witryna19 maj 2024 · TDS on lease Line or Voice Over Internet Expense. 1. Whether TDS would be applicable for payment of Leased Line Internet Charges Paid to Vodafone/Idea etc at what rate and which section. 2. Whether TDS would applicable on payment to Vodafone for Monthly Rental of VOIP/SIP Truncking …

Witryna28 sie 2024 · The Income Tax Appellate Tribunal (ITAT), Delhi bench last week held that the provisions relating to tax deduction at source (TDS) under section 194I of the … tara sutaria look alike reddit clikon ck2286Witryna11 cze 2013 · Follow. 11 June 2013 TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of … clim aktiv plusWitryna12 sty 2024 · Conclusion: L iability to deduct tax at source on leased line charges could be fastened only under the law prevailing at the time of payment. If no liability existed … clim atlantic takao m1WitrynaTDS on internet charges and leaseline charges The taxpayer was only availed the internet connection and was not using any asset, plant or machinery which involved … tara tlass ojjehWitryna31 sie 2024 · TDS on Lease Line Charges: 16. The assessee had withheld tax on lease line charges paid to other telecom operators u/s 194J of the Act. The claim of the assessee was that the lease line services were standard automatic services which … tara sutaria dresses in marjaavaanWitryna21 kwi 2024 · CIT Vs Texas Instruments India Pvt. Ltd. (Karnataka High Court) Conclusion: Neither Section 194-C nor 194-I of the Act would be applicable to the … tara swimming pool liners