TDS on Monthly Remuneration to Guest Faculties

Government Polytechnic Education Society Vs ITO (TDS) (ITAT Delhi)

Aassessment order dated 02.02.2021 passed by the Assessing Officer (AO) under Section 201(1)/201(1A) for alleged default towards non deduction of TDS from payments made to Guest faculties with reference to Section 194J of the Income Tax Act, 1961 (the Act) concerning AY 2017-18.

It is the case of the assessee that while the remuneration paid to the regular faculty staff is drawn from salary head and therefore, shown under t

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