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2015 (9) TMI 1236 - AT - Income TaxTDS liability - u/s 194J or 192 - whether employer and employee relationship exists between deductor and the deductee? - Held that:- , Dr. Kulbhushan S. Dagar was paid an amount of ₹ 10 Lakhs for his services rendered in the month of February 2008 and March 2008 (Rs. 5 Lakhs p.m.). Dr. Kulbhushan S. Dagar has filed his return of income for the AY. 2008-09 showing the said amount of ₹ 10 Lakhs as 'income from profession'. Therefore, it clearly indicates that Dr. Kulbhushan S. Dagar received consultation fee from the assessee. No infirmity in the orders passed by the Ld. CIT(A) holding that Dr. Kulbhushan S. Dagar was a consultant with assessee-hospital and tax was deducted at source U/s. 194J of the Act for the year under consideration. Therefore, this appeal is liable to be dismissed. See DEPUTY COMMISSIONER OF INCOME TAX Versus M/s QUALITY CARE INDIA LTD [2014 (6) TMI 608 - ITAT HYDERABAD ] - Decided in favour of assessee.
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