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2022 (7) TMI 846 - AT - Income TaxTDS u/s 194J OR 192 - TDS on on-roll doctors, retainer doctors and consultant doctors with regard to applicability of Section 194J and Section 192B and also Section 201(1A) - HELD THAT:- Having gone through the provisions of section 192, Section 194J, Section 201 of the Income tax Act 1961, facts of the instant case and the judicial pronouncements on the issue involved, we are inclined to hold that the provisions of section 194J are applicable to the assessee and not those of section 192 of the Income tax Act 1961 therefore, the appellant cannot be treated as an "assessee in default" in so far as the question of deducting tax at source in respect of doctors engaged as retainers and consultants was concerned. Appeal of revenue dismissed.
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