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Services Needing Managerial Skill Not Managerial u/s 9(1)(vii) IT Act; TDS Non-Deduction Unjustified.

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....Non deduction of TDS - Merely because some managerial skill is required to render the services, it would not make the services to be managerial services as envisaged in Explanation 2 to section 9(1)(vii). - AT....