TDS deductible U/s. 192 instead of 194J if employee- employer relationship exist

1. These grounds involve identical issue wherein assessee has contested the action of the lower authorities in holding that remuneration paid to six professionals engaged by the company was liable for deduction of tax at source u/s 192 as the same was in the nature of salary as against the claim of the assessee to deduct tax u/s 194J on these payments on the ground that these persons were acting in the capacity of independent professionals and not as employee of the company. 2. The brief background is that during the year assessee was engaged in the business of film production. A survey u/s 13...