https://www.taxtmi.com/caselaws?id=13961 HC held that charges paid by subscribers for use of standard facilities (e.g., fixed or mobile telephone, cable TV, internet, transport, utilities) do not constitute "fees for technical services" under section 194J read with section 9(1)(vii) Explanation 2, and therefore are not subject to TDS as such. The court found these are ordinary user charges, not rendered technical services to the payer, and quashed the Revenue's directive requiring TDS collection, allowing the writ petitions. en-us Fri, 23 Feb 2001 00:00:00 +0530 Mon, 06 Oct 2025 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13961 HC held that charges paid by subscribers for use of standard facilities (e.g., fixed or mobile telephone, cable TV, internet, transport, utilities) do not constitute "fees for technical services" under section 194J read with section 9(1)(vii) Explanation 2, and therefore are not subject to TDS as such. The court found these are ordinary user charges, not rendered technical services to the payer, and quashed the Revenue's directive requiring TDS collection, allowing the writ petitions. Case-Laws Income Tax Fri, 23 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13961