Cargo handling charges to be taxed u/s 194J @ 5% or u/s 194 @ 2% - assessee was not in default for...

Cargo handling charges to be taxed u/s 194J @ 5% or u/s 194 @ 2% - assessee was not in default for deduction of tax as per provisions of section 194C at the rate of 2 per cent and that lower authorities were not justified for treating the services rendered to the assessee as falling under section 194J - AT .....

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