Payment to contractor engaged in collection of data which doesn't mandate technical skills requires sec. 194C TDS

IT: Where assessee-company, engaged in business of Information Technology/Information Technology enabled services, entered into an agreement with TCS for creation of Geographical Information Systems, in view of fact that in order to carry out work under said contract assessee outsourced non-technical work such as collection of data to various contractors, said work being in nature of 'works contract', assessee was justified in deducting tax at source under section 194C

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