https://www.taxtmi.com/caselaws?id=347536 The ITAT allowed the assessee's appeal in both cases. For Issue 1, the ITAT held that TDS provisions were not applicable as the assessee made a suo motu disallowance and did not claim any deduction for the provision. In Issue 2, the ITAT found that internet and lease line charges were solely for internet usage and not subject to TDS under sections 194-I, 194-C, or 194-J. The appeals were allowed, and the orders were pronounced on 28th August 2017. en-us Mon, 28 Aug 2017 00:00:00 +0530 Tue, 05 Sep 2017 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347536 The ITAT allowed the assessee's appeal in both cases. For Issue 1, the ITAT held that TDS provisions were not applicable as the assessee made a suo motu disallowance and did not claim any deduction for the provision. In Issue 2, the ITAT found that internet and lease line charges were solely for internet usage and not subject to TDS under sections 194-I, 194-C, or 194-J. The appeals were allowed, and the orders were pronounced on 28th August 2017. Case-Laws Income Tax Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347536