Court Rules Data Link Transfers Exempt from TDS: No Human Intervention Means No Technical Service Fees u/s 194J.

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....TDS u/s 194J - Data Link transfer does not require any human intervention and charges received or paid on account of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation-2 of the Act - AT....