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    <title>Section 194J of Income Tax Act Not Applicable: Fumigation Activities Require No Technical Skills or Information.</title>
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    <description>TDS u/s 194J - Revenue has not been able to demonstrate the use of any technical information or skill which is required to perform such fumigation activities and, therefore, invoking of Sec. 194J of the Act in the present case is unwarranted - AT</description>
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      <description>TDS u/s 194J - Revenue has not been able to demonstrate the use of any technical information or skill which is required to perform such fumigation activities and, therefore, invoking of Sec. 194J of the Act in the present case is unwarranted - AT</description>
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