TDS - In the absence of any human intervention for transmitting ...
Satellite Data Services Payments Exempt from Technical Services Classification Under Income Tax Act Section 194J.
January 7, 2015
Case Laws Income Tax AT
TDS - In the absence of any human intervention for transmitting the DATA through such DATA link satellite link line, the payments made for utilizing such services was not in the nature of technical services governed by section 194J of the Act - AT
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