TMI BlogThe payments made by the assessee towards AMC for pest control did not involve any professional or...The payments made by the assessee towards AMC for pest control did not involve any professional or technical services, but as definitely there was a contract of work, therefore, the assessee had rightly deducted tax at source u/s. 194C, and could not be brought within the sweep of Section 194J. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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