https://www.taxtmi.com/highlights?id=67684 TDS u/s 194J - Disallowance u/s 40(a)(ia) - the services rendered by the processing agency, i.e., tabulation, checking and preparation of mark sheets and other computer assisted work provided to the assessee could not be brought within the meaning of “professional services” and thus, the assessee could not have been saddled with any obligation to deduct tax at source on the payments made to the processing agency u/s.194J. - AT en-us Fri, 13 Jan 2023 07:00:51 +0530 Fri, 13 Jan 2023 07:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67684 TDS u/s 194J - Disallowance u/s 40(a)(ia) - the services rendered by the processing agency, i.e., tabulation, checking and preparation of mark sheets and other computer assisted work provided to the assessee could not be brought within the meaning of “professional services” and thus, the assessee could not have been saddled with any obligation to deduct tax at source on the payments made to the processing agency u/s.194J. - AT Highlights Income Tax Fri, 13 Jan 2023 07:00:51 +0530 https://www.taxtmi.com/highlights?id=67684