TDS on Outsourcing expenses of Clerical Nature deductible U/s. 194C

CIT Vs M/s. Reliance Life Insurance Co Ltd (Bombay High Court)

Assessee had hired the services for various works such as storage of data, scanning of documents, processing charges, call centre operations etc. Looking to the nature of services outsourced, it was held that the same were basically clerical services of repetitive nature of work and payments were therefore, neither for managerial nor for technical services.

Nature of services received by the assessee do not requires certain par

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