Home / 
Court Rules TDS on Pest Control Charges Falls u/s 194C, Not Section 194J, Due to Lack of Technical Services Evidence.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Tds on payment of pest control charges - 194C or 194J - no material was brought on record by the Revenue to show that any technical services were availed by the assessee for doing pest control in its premises - AT....
TaxTMI