https://www.taxtmi.com/caselaws?id=355323 The ITAT Kolkata ruled in favor of the appellant, holding that no TDS was required on payments for internet and communication charges under sections 194C and 194J of the Income Tax Act. The decision was based on the interpretation of the Supreme Court judgment in the case of CIT Vs. Kotak Securities Ltd, which established that TDS is not applicable to such charges. The ITAT Kolkata set aside the CIT-A's order and allowed the appeal, following the precedent set by the Supreme Court. en-us Fri, 09 Feb 2018 00:00:00 +0530 Tue, 13 Feb 2018 06:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355323 The ITAT Kolkata ruled in favor of the appellant, holding that no TDS was required on payments for internet and communication charges under sections 194C and 194J of the Income Tax Act. The decision was based on the interpretation of the Supreme Court judgment in the case of CIT Vs. Kotak Securities Ltd, which established that TDS is not applicable to such charges. The ITAT Kolkata set aside the CIT-A's order and allowed the appeal, following the precedent set by the Supreme Court. Case-Laws Income Tax Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355323