TDS u/s 194C was required if no technical consultancy was rendered while providing assembling services to BEL

IT: Where assessee entered into agreement with BEL, a Government of India Defence undertaking, for providing assembly services of raw material in respect of small component called RFU, since no technical consultancy had been affered by BEL, assessee was justified in deducting tax at source under sec. 194C while making payments to BEL

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