Home / 
Power Plant O&M Payments Not Fees for Professional Services, TDS Liability Falls u/s 194C, Not 194J.
X X X X Extracts X X X X
X X X X Extracts X X X X
....The payment made by the appellant for carrying out entire operation and maintenance of power plant cannot be treated as fees for professional/technical services, therefore, the liability of TDS is under 194C and not U/s. 194J - AT....