Non-deduction of tax u/s 194J - in the absence of any material ...
University Not Liable for TDS on Payments to Affiliated Colleges u/s 194J Due to Lack of Professional Services Evidence.
January 1, 2019
Case Laws Income Tax HC
Non-deduction of tax u/s 194J - in the absence of any material to establish that the affiliated colleges/centres were rendering services of professional or technical nature in the matter of conducting the University's examination, TDS liability does not arise.
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