Charges paid to internet service provider to access internet on dedicated lease line not liable for sec. 194-I

IT: Where lease line charges were paid by assessee-company to internet service provider for faster internet access on dedicated lease line, said payment had been made for use of telecommunication services/connectivity for transmission of voice/data facility and not for use of any asset involved in provision of such facility/service covered in section 194-I, and, thus, assessee was not liable to deduct TDS under section 194-I on said payment

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