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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

TDS u/s 194J - offer of a standard facility to a number of ...


Standard Telecom Services Not 'Technical Service' u/s 194J of Income Tax Act.

October 30, 2014

Case Laws     Income Tax     AT

TDS u/s 194J - offer of a standard facility to a number of customers such as telephone/cell phone users does not amount to rendering any ‘technical service’ within the meaning of the definition of technical service - AT

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