Tax Deduction for Pest Control AMC Falls u/s 194C, Not Section 194J; No Professional Services Involved.

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....The payments made by the assessee towards AMC for pest control did not involve any professional or technical services, but as definitely there was a contract of work, therefore, the assessee had rightly deducted tax at source u/s. 194C, and could not be brought within the sweep of Section 194J.....