High Court Clarifies Non-Deduction of Tax u/s 195; Technical Services Contextualized in Section 9(1)(vii.

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....Non-deduction of tax u/s 195 of the Act – Retrospective effect of section 9(1)(vii) - Section 9 (1) (vii) deals with technical services and has to be read in that context - The agreement of procuring orders would not involve any managerial services - HC....