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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

The payment made by the appellant for carrying out entire ...


Power Plant O&M Payments Not Fees for Professional Services, TDS Liability Falls u/s 194C, Not 194J.

October 12, 2015

Case Laws     Income Tax     AT

The payment made by the appellant for carrying out entire operation and maintenance of power plant cannot be treated as fees for professional/technical services, therefore, the liability of TDS is under 194C and not U/s. 194J - AT

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