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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. Here it shows just a few of many results. To view list of all cases mentioning this section, Visit here

        Provisions expressly mentioned in the judgment/order text.

        TDS u/s 194J - part time accountant - writing charges - feeding details in computer - As the person was simply feeding details in computer, he cannot be considered as a professional, and therefore in our considered opinion, section 194J is not applicable to present facts - no disallowance.

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