DIRECT TAXES Payments to doctors, whether TDS under section 192 or 194J There was no employer-employee relationship between assessee and doctors, hence, deduction of tax at source under section 194J and not under section 192, was justified. Assessee was not assessee-in-default, as such tax and interest under section 201(1) and 201(1A) was rightly deleted by the CIT(A) since appointment of doctors was not as employees of assessee, appointment was contract for service, and not contract of service.- Vide Assistant Commissioner of Income Tax v. Usha Mullapudi Cardiac Centre . (2014) 59 (II) ITCL 188 (Hyd A-Trib)
Posted on: Sun, 19 Oct 2014 06:46:39 +0000
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