https://www.taxtmi.com/highlights?id=48582 TDS u/s 194I - Lease line charges were paid to the telecom service provider - assessee company is not in possession as well as not in control of the equipments which were used for providing internet and communication facilities, therefore, there was a clear absence of the element of leasing of equipments - not fall u/s 194I - no TDS required en-us Mon, 12 Aug 2019 07:55:45 +0530 Mon, 12 Aug 2019 07:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48582 TDS u/s 194I - Lease line charges were paid to the telecom service provider - assessee company is not in possession as well as not in control of the equipments which were used for providing internet and communication facilities, therefore, there was a clear absence of the element of leasing of equipments - not fall u/s 194I - no TDS required Highlights Income Tax Mon, 12 Aug 2019 07:55:45 +0530 https://www.taxtmi.com/highlights?id=48582