https://www.taxtmi.com/caselaws?id=185441 The court dismissed the Revenue's appeal, confirming the lower authorities' findings that Tax Deducted at Source (TDS) was not required on VSAT and leaseline charges as they were considered reimbursement without an income element. The court also noted that the assessee's bonafide belief that TDS was not deductible for transaction charges in previous years led to the disallowance not being confirmed for the relevant assessment year. en-us Wed, 08 May 2013 00:00:00 +0530 Fri, 12 Aug 2016 15:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185441 The court dismissed the Revenue's appeal, confirming the lower authorities' findings that Tax Deducted at Source (TDS) was not required on VSAT and leaseline charges as they were considered reimbursement without an income element. The court also noted that the assessee's bonafide belief that TDS was not deductible for transaction charges in previous years led to the disallowance not being confirmed for the relevant assessment year. Case-Laws Income Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185441