M/s Oil India Limited Versus Dy. C. I. T. (TDS), Jodhpur - Income Tax - ITAT JODHPUR - Tri - TDS u/s 194C or 194J - assessee engaged the contractors having the expertise in the respective fields - nature of contract - simple works contract or technical services contract - Held that - Assessing Officer was not justified in treating the contract entered into by the assessee with various parties for exploration or extraction of mineral oil and natural gas as a contract for technical services. The s................................... Income Tax - Case Laws
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