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Court Rules No TDS Deduction Required on Internet Bandwidth Charges Under Retrospective Amendment of Section 194J.

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....TDS u/s 194J - Non deduction of TDS on payment towards Internet charges (Band Width charges) - Although the amendment was given retrospective effect, legal maxim, lex non cogit ad impossibillia, meaning thereby that the law cannot possibly compel a person to do something which is impossible to perform - AT....

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