Tax Deduction Clarified: Contract "For Service" Correctly Deducted u/s 194J, Not Section 192 of Income Tax Act.

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....Shortfall of T.D.S - The contract with them by the assessee was one of contract `for service' and `not of service' - tax was being rightly deducted at source under section 194J and section 192 of the Act had no application - HC....