Electricity Distribution Deemed Technical Service u/s 194J, Subject to TDS for Involving Significant Expertise.

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....TDS u/s 194J - whether analysis and distribution (SLDC) of electricity from generation point to the consumers of the assessee involving utilization of sophisticated machineries, involvement of technical expertise, application of science, services of Engineers, engagement of qualified technicians and trained, skilled personal/manpower does not amount to technical services? - Held Yes - HC....