Case Law Details
Case Name : ACIT Vs. M/s Noida Power Company Ltd. (ITAT Delhi)
Related Assessment Year : 2012- 13
Courts :
All ITAT ITAT Delhi
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ACIT Vs. M/s Noida Power Company Ltd. (ITAT Delhi)
Section 194J would have application only when the technology or technical knowledge, experiences/ skills of a person is made available to others which can be further used by him for its own purpose and not where by using technical systems, services are rendered to others. Rendering of services by allowing use of technical System
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