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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

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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