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Payment made to Independent Consultants is liable for deduction u/s 194J and not 192
Case Law Details
- Case Name
- DCIT (TDS) Vs Asian Heart Institute & Research Centre Pvt. Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09, 2009-10, 2010-11 & 2011-12
- Courts
- All ITAT, ITAT Mumbai
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Brief Facts of the Assessee:
Appeal filed by Assessee – The Assessee is a company incorporated under the provisions of Companies Act, 1956 and is engaged in running a Super Specialty Cardiac hospital. The assessee employs two types of Doctors, viz. Full time Consultants (herewith “FTCs) and Panel Doctors. FTCs were paid professional fee, on which assessee deducted tax at source in terms of the provisions of section 194J of the Income Tax Act, 1961. The Assessing Officer (herewith “the AO”) analyzed terms of employment of the FTCs and observed that assessee company exercised such c...
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