Payments to Subcontractors for Power Plant Work Not Technical Services u/s 9(1)(vii); TDS Applies u/s 194C.

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....TDS u/s 194J OR 194C - The amounts paid to sub-contractors is either for erection, installation, fabrication, commissioning, testing & trial operation of some parts of the Power Plant and therefore cannot be termed as technical services as per the definition in Explanation 2 to section 9 (1) (vii). - AT....