12 August 2024


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Bombay High Court: No TDS on Payments made for Providing SMS Services - 09.08.2017

Bombay High Court has held that there is no Tax Deduction at Source (TDS) liability on payment for providing SMS services under Section 194J of the Income Tax Act as there is no technical or professional services involved.

Tags : Bombay High Court Tax Deduction at Source

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