TDS on annual maintenance charges for maintenance of medical equipment

DCIT Vs Kovai Medical Centre and Hospital Limited (ITAT Chennai)

Section 194J applicable on payments to ‘consultant’ doctors; Section 192 inapplicable absent employee-employer relationship. 

Chennai ITAT dismisses Revenue’s appeal, holds that payment made to consultant doctors by the Assessee hospital are liable for tax deduction at source under Section 194J and not 192, absent employer-employee relationship, accordingly, deletes addition on account

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