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Income Tax - Highlights / Catch Notes

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TDS U/S 194J - internet services, i.e. leased line ...


Internet Service Payments Not Fees for Technical Services u/s 194J of Income Tax Act.

July 19, 2017

Case Laws     Income Tax     AT

TDS U/S 194J - internet services, i.e. leased line benefits/broadband services - whether in the nature of technical services - the payment for uses of internet of the width cannot be considered as Fees for Technical Services.

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