Standard Telecom Services Not 'Technical Service' u/s 194J of Income Tax Act.
X X X X Extracts X X X X
X X X X Extracts X X X X
....TDS u/s 194J - offer of a standard facility to a number of customers such as telephone/cell phone users does not amount to rendering any ‘technical service’ within the meaning of the definition of technical service - AT....
TaxTMI