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Arbitrator Fees Subject to TDS u/s 194J for Legal Services Provided in Contract Dispute Resolutions.

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Full Text of the Document

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....TDS u/s 194J - The fee is paid to arbitrators who perform the legal functions. Hence, it cannot be said that the company is not getting the services of the arbitrators and dealing with their disputes regarding the contracts etc. - the amount is liable to TDS....

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