Supreme Court rules BSE transaction charges not 'technical services' u/s 194J; no TDS required.

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....TDS u/s 194J - transaction charges paid by a member of the Bombay Stock Exchange to transact business of sale and purchase of shares - whether amounts to payment of a fee for 'technical services' rendered by the Bombay Stock Exchange? - Held No - No TDS on such payments would be deductible u/s 194J - SC....