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Assessee in Default for Not Deducting TDS on Security Services; Not Technical u/s 9(1) Explanation 2.
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....Non deduction of TDS - Assessee in default - Technical service - Circular No. 715 dated 8.8.1995 - the services provided by security personal under a contract with the agency cannot be categorized as technical service unless the provisions of Clause (vii) to Explanation 2 to Section 9(1) are fulfilled - AT....