Sec. 194J TDS not deductible on Payments for SMS Services

1. These appeals pertain to Assessment Years 2007-­08 and 2008­-09.

2. Mr. Singh, learned Counsel for the appellant submits that the Tribunal was not justified in law to hold that the provisions of Section 194J is not applicable in respect of the payments made to M/s. Valuefirst Messaging Pvt. Ltd. for providing SMS services as well as technical support services, more particularly, when the service agreement between t

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