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2019 (4) TMI 711 - HC - Income TaxAssessee in default u/s 201(1) - non deduction of TDS in appropriate section - 192 vs 194J vs 194C - service of cooking - work contract vs fees for technical services - service of full time doctor covered under salary or fee for professional service - interest under Section 201(1A) - HELD THAT:- TDS on Payment to Monginis Hospitability Services Pvt. Ltd. - 194C vs 194J - HELD THAT:- The concurrent finding of fact rendered by the CIT (A) and the Tribunal that service of cooking does not include any technical service, is not shown to be perverse. In the above view, no fault can be found with the impugned order of the Tribunal. - No substantial question of law arise TDS on Remuneration to Doctor - TDS u/s 192 or 194J - HELD THAT:- It is an agreed position between the parties that this issue stand covered in favour of the respondent assessee by the decision of this Court in case of Commissioner of Income Tax (TDS)I Vs. Asian Heart Institute, [2019 (3) TMI 543 - BOMBAY HIGH COURT]. In the above case, a similar issue raised by the Revenue came to be dismissed by a speaking order dated 5th March, 2019. No distinction in facts and/or law has been pointed to us in the present case from that existing in the above case of Asian Heart Institute (supra), which would warrant our taking different view in this matter - No substantial question of law arise TDS on actual payment recovered directly from the patient by the Doctors - HELD THAT:- Tribunal also independently found that there is no tangible evidence and material on record to show that any amount of fees was credited in the doctors' account or paid to the doctor by the assessee. We note that in the face of concurrent findings of fact that there is no evidence of crediting or making payments to the doctors by the respondentassessee, no liability for deduction of tax under Section 194J of the Act at the hands of the respondentassessee can arise. This in the absence of the finding of fact being shown to be perverse - No substantial question of law arise However, as above question had been answered in favour of the respondent assessee, other questions become academic in the present facts. Thus, not entertained.
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