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Payment for clerical services such as data storage, documents scanning, etc., require sec. 194C TDS

June 12, 2019[2019] 106 taxmann.com 400 (Bombay)/[2019] 264 Taxman 296 (Bombay)/[2019] 414 ITR 551 (Bombay)
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INCOME TAX: Where assessee insurance company made payments for services hired for various works such as storage of data, scanning of documents, processing charges, call centre operations etc., assessee was required to deduct TDS under section 194C and not under section 194J

INCOME TAX: Where assessee insurance company made payments towards travel agent services such as ticket booking and hotel facilities, assessee was required to deduct TDS under section 194C and not under section 194J

INCOME TAX: Where assessee insurance company hired agents for its insurance work and made payment to them and this payment invited service tax, assessee was liable to deduct TDS only in relation to payment for hiring services of agents after deducting amount of service tax payable

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