Court Rules IT-Related Services Qualify as Technical Services for TDS u/s 194J, Rejects Assessee's Bundled Payments Argument.

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....TDS u/s 194C OR 194J - payee recipient had to merely issue its intellectual/technical skills without any physical work through employee or deploy assets - its recipient’s information technology related integrated service activities amount to technical services only. The assessee’s reliance on its itemized billings of the above services in classifying the same as bundled payments/services cannot be accepted - AT....