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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