Payments to Consultant Doctors Are Professional Fees, Not Salary — No TDS Default U/s 201

DCIT Vs Agilus Diagnostics Ltd (ITAT Delhi) The ITAT Delhi dismissed the Revenue’s appeal and upheld the CIT(A)’s order deleting the demand raised u/s 201(1)/(1A), holding that payments made to consultant doctors were rightly subjected to TDS u/s 194J and not u/s 192. The Tribunal held that the AO misdirected himself by confusing a “contract for service” with a “contract of service”. On a detailed examination of the consultancy agreements, it was evident that the doctors were engaged as independent professionals on a principal-to-principal basis, for a fixed tenure and against cons...