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2013 (9) TMI 671 - AT - Income TaxTDS u/s 192 or u/s 194J of the Income Tax Act - Payment to professional doctors - Assessee had deducted tax of ₹ 11,67,399.40 under section 194J of the Act, whereas AO demanded the tax of ₹ 27,98,169.69 under section 192 of the Act - Default under section 201(1A) of the Act – Held that:- There does not exist employer-employee relationship between the assessee-appellant and the persons providing professional services. On consideration of the agreement in its entirety, it is evident that it is not a case of employer-employee relationship between the assessee-appellant and the doctors – Deduction u/s 194J is applicable, which has been done by the assessee – Decided against the Revenue.
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