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TDS Provisions Apply to Technical Services Received: Additions u/s 40(a)(ia) Confirmed for LOTUS Note Management.

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Full Text of the Document

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....TDS liability - additions u/s 40(a)(ia) - the management of the LOTUS Note is not a mere sharing of any infrastructure or facility and since the assessee has received the technical services from Bayor, the same is liable to TDS provisions - additions confirmed.....

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