TDS on Consulting Doctors Must Be Under Section 194J, Not Section 192: ITAT Cochin

ITO (TDS) Vs Muthoot Health Care Pvt. Ltd. (ITAT Cochin) The present appeal before the Income Tax Appellate Tribunal (ITAT), Cochin, arises from the Revenue challenging the order dated 22 May 2025 passed by the CIT(A), Panchkula, which had allowed the appeal of Muthoot Health Care Pvt. Ltd. against an assessment order dated 31 July 2021 under Sections 201(1) and 201(1A) of the Income Tax Act, 1961, for the Assessment Year 2018-19. The dispute centered on whether payments made by the assessee-hospital to a group of 50 doctors constituted ‘salaries’ subject to TDS under Section 192 or ‘pro...