Court Rules TDS Deduction u/s 194C Instead of 194J Flawed; Breach of Natural Justice in Hastily Conducted Proceedings.

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....Assessee in Default u/s 201 - Deduction of TDS u/s 194C instead of u/s 194J - Advertisements put on digital platforms - technical services - order in haste passed before issuing certificate u/s 197 for Nil rate of TDS - the entire proceedings leading to the impugned orders are vitiated for breach of natural justice and needs to be set aside.....