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Court Quashes TDS Orders on Google, Facebook Ads Due to Violation of Natural Justice u/ss 194C, 194J.

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....Deduction of TDS u/s 194C or 194J - advertisement to Google & Facebook - AO given detailed observation regarding How Google and facebook ads work for its clients but not provided to the petitioners - The least that he was expected to do was to share such material with the Petitioner giving an opportunity to rebut the same if so desired by the Petitioner - orders cannot survive the test of principles of natural justice, hence quashed only on this ground....

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