TDS u/s 194C OR 194J - the service that is referred to in the agreement is the broadcasting and...

TDS u/s 194C OR 194J - the service that is referred to in the agreement is the broadcasting and telecasting of TV signals. Tribunal was correct in holding that the assessee was required to deduct tax at source in terms of s. 194C - provisions of section 194J not applicable. .....

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