Lease line charges not subject to TDS u/s 194I as no equipment leasing is involved.

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....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....