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Taxpayer Correctly Applies TDS for Call Centre Expenses u/s 194C; Contract Classified as 'Works Contract'.

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....TDS u/s 194C OR 194J - Payments made towards call centre expenses - the contract between the assessee and these two entities was in the nature of a 'works contract' and therefore the deduction of TDS u/s 194C was correctly done by the assessee.....

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