DCIT v. Edelweiss Financial Advisors Ltd. (2021) 188 ITD 834 (Ahd.)(Trib.)

S. 194I : Deduction at source-Rent-VSAT and lease line charges to stock exchange-Not liable to deduct tax at source.

Held that payment of VSAT and lease line charges to stock exchange is not liable to deduct tax at source. (AY. 2010-11)