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TDS on Outsourcing Expenses: Section 194C Applies for Clerical Services, Not Section 194J, No Substantial Legal Question.

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....TDS on the payment of outsourcing expenses - 194C OR 194J - assessee had hired the services for various works such as storage of data, scanning of documents, processing charges, call centre operations etc. - it was basically clerical services of repetative nature of work and neither for managerial nor for technical services - TDS u/s 194C - No question of law arises....