TDS u/s 194J OR 194C - payment received by BET towards the work carried on under Phase II of the...

TDS u/s 194J OR 194C - payment received by BET towards the work carried on under Phase II of the agreement, will not fall under the definition of the term professional services as no new technical consultancy has been offered by BEL to assessee - TDS was rightly deducted u/s 194C .....

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