CIT v.Bharti Cellular Ltd2009(Del.)
194J & 9(1)(vii):
Sec194J would not attract on pmt to MTNL/other Co. for services provided through Interconnect / Port Access etc bcoz such services DIDNOT involve any HUMAN INTERFACE & so it cud not b regarded as Technical Services u/s194J.
194J & 9(1)(vii):
Sec194J would not attract on pmt to MTNL/other Co. for services provided through Interconnect / Port Access etc bcoz such services DIDNOT involve any HUMAN INTERFACE & so it cud not b regarded as Technical Services u/s194J.
No comments:
Post a Comment