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    <title>2025 (3) TMI 49 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC dismissed the appeal concerning the assessment year 2008-2009, where the issue was whether tax should have been deducted under Section 194J instead of Section 194C for payments made by the assessee to IGSPT. The HC upheld the findings of the CIT (Appeals) and ITAT, which concluded that the services were call center services, not professional/managerial/technical services requiring deduction under Section 194J. The Court found no substantial question of law, as the service providers had complied with tax obligations, leading to the dismissal of the appeal without costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=766664</link>
      <description>The Bombay HC dismissed the appeal concerning the assessment year 2008-2009, where the issue was whether tax should have been deducted under Section 194J instead of Section 194C for payments made by the assessee to IGSPT. The HC upheld the findings of the CIT (Appeals) and ITAT, which concluded that the services were call center services, not professional/managerial/technical services requiring deduction under Section 194J. The Court found no substantial question of law, as the service providers had complied with tax obligations, leading to the dismissal of the appeal without costs.</description>
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