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2022 (6) TMI 737 - AT - Income TaxTDS u/s 195 - Disallowance of Primary Rate Interface (PRI) Line charges paid to Telecom Companies on account of non-withholding of taxes - submission of the assessee is that the subordinate authorities have erred in disallowing the charges paid to Telecom Companies such as Bharati Airtel, Tata Communications and Vodafone Cellular u/s. 40(a)(ia) by treating the same as leased line charges and not appreciating the fact that the above charges were for standard PRI line charges which require no human intervention and consequently does not qualify as fees for technical services - HELD THAT:- As decided in favour of the assessee in the case of Pr. CIT-2 Vs. Lee & Murihead (P) Ltd. [2019 (4) TMI 1871 - BOMBAY HIGH COURT] we direct the A.O./T.P.O. to delete the addition on lease line charges from the hands of the assessee. Accordingly, this ground of appeal of the assessee is allowed.
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