Court Rules SMS Payments Not Subject to Leasing TDS; No Equipment Use Involved in Transactions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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....