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    Income Tax

    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.

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    Income TaxJanuary 1, 2019Case LawsHC

    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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