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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

TDS on SMS charges - sale of SMS credits - the activity carried ...

Case Laws     Income Tax

June 30, 2016

TDS on SMS charges - sale of SMS credits - the activity carried on in the instant case does not fall under the definition of ‘work’ in terms of section 194C as it does not involve any human intervention - AT

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