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2014 (6) TMI 638 - AT - Income TaxStay application – Applicability of seciton 194J or section 192 of the Act - Payment made by hospital/trust to the Doctors – Held that:- Prima facie the assessee has brought out a good argueable case on the point that the provisions of section 192 are not applicable as the arrangement between the assessee and the Doctors are on professional basis and not employer and employees - when the payees have already discharged the liability of tax on the amount received from the assesee, the stay of demand is allowed in respect of the four years before us for a period of 180 days or till disposal of appeal whichever is earlier – Decided in favour of Assesee.
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