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2017 (10) TMI 681 - AT - Income TaxTDS treatment given in respect of categories of doctors as Consultants - deduction of tax at source has been made u/s 192 in respect of employee doctors while the tax deduction u/s 194J has been made in respect of five categories of medical consultants - Held that:- The issue has been decided by the ITAT for financial year 2009-10, in favour of the assessee, therefore, the tax has been deducted under the correct provisions of law. In view of the order of Tribunal, the order of A.O dated 10.02.2012 relates to financial year 2010- 11 under appeal is not sustainable.
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