Broadband charges couldn't be deemed as technical services; not liable to sec. 194J

THE ITAT Mumbai Bench held that where assessee made payment towards internet charges to concerns providing broadband facilities, internet services provided by broadband service provider could not be construed as technical service so as to require assessee to deduct tax at source under section 194J. 

Income-tax Officer, TDS-1 (2), Mumbai v. Chinubhai Kalidas & Bros. [2016] 76 taxmann.com 289