Court Examines If TDS u/s 194J Applies to Transmission and SLDC Charges as Technical Services.

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....TDS u/s 194J - payments made by the assessee in form of transmission/wheeling and SLDC charges - The primary basis to conclude the services to the falling u/s 194J of the Act to be technical services or not is to find as to whether any human intervention was involved in the activity or not - HC....