Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tds on payment of pest control charges - 194C or 194J - no material was brought on record by the Revenue to show that any technical services were availed by the assessee for doing pest control in its premises - AT
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