Stock Exchange transaction charges not 'technical services' u/s 194J; no disallowance needed u/s 40(a)(ia).

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....TDS u/s 194J - when the ‘transaction charges’ paid by the assessee to the Stock exchange cannot be held as ‘fees for technical services’, no disallowance of the aforesaid amount would be called for in the hands of the assessee under Sec. 40(a)(ia). - AT....