ITAT remanded matter to determine TDS liability on payment for AMC after examining relevant doc.

IT: Where assessee did not bring entire vouchers on record in respect of expenditure incurred on Annual Maintenance contract (AMC) for repairs and maintenance of computers installed at its office premises, question as to whether assessee was required to deduct tax at source under section 194C or 194J, was to be remanded back for disposal afresh

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