https://www.taxtmi.com/highlights?id=33286 TDS u/s 194C OR 194J - payment as SMS and short code charges - it cannot be held that the assessee is making any payment for use or right to use any equipment. Further, the concept of 'use' or 'right to use any equipment' alludes to the concept of 'leasing', which here in this case admittedly is not there - AT en-us Tue, 14 Feb 2017 08:48:21 +0530 Tue, 14 Feb 2017 08:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33286 TDS u/s 194C OR 194J - payment as SMS and short code charges - it cannot be held that the assessee is making any payment for use or right to use any equipment. Further, the concept of 'use' or 'right to use any equipment' alludes to the concept of 'leasing', which here in this case admittedly is not there - AT Highlights Income Tax Tue, 14 Feb 2017 08:48:21 +0530 https://www.taxtmi.com/highlights?id=33286