Held that transaction fee could not be said to be a fee paid in consideration of stock exchange rendering any technical services to assessee. Not liable to deduct tax at source. (AY. 2010-11)
DCIT v. Edelweiss Financial Advisors Ltd. (2021) 188 ITD 834 (Ahd.)(Trib.)
S. 194J : Deduction at source-Fees for professional or technical services-Transaction fee paid to stock exchange-Not liable to deduct tax at source.