Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 61 - ITAT BANGALOREAssessee in default to deduct tds - short deduction of tax - payment made by the assessee to Doctors was in the nature of “Salary” and therefore the Assessee ought to have deducted tax at a higher rate than what the Assessee had deducted treating the payment as “fees for professional or technical services - Held that:- As these doctors/experts are at liberty to do the works other than the assessee’s contractual engagements but without contradicting the terms and conditions of contract entered between the assessee company and the said doctors/specialists as mentioned above. In view of the above, there is no employer- employee relationship between the assessee and eleven doctors discussed above. So, the provision of TDS u/s 192 and interest u/s 201 and 201(IA) of IT Act is not attracted. Accordingly, the appeal filed by the revenue are dismissed - Decided in favour of assesse.
|