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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

The payments made by the assessee towards AMC for pest control ...

Case Laws     Income Tax

August 23, 2017

The payments made by the assessee towards AMC for pest control did not involve any professional or technical services, but as definitely there was a contract of work, therefore, the assessee had rightly deducted tax at source u/s. 194C, and could not be brought within the sweep of Section 194J.

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