TDS- Sec 194J – Hospital merely acted as conduit -Doctors did not provide prof service to hospitals

In the case of: Assistant CIT Vs. Indraprastha Medical Corporation Ltd., Decided by: ITAT Delhi, Asst. Yr. 2004- 05, Decision dated- 7th August, 2009 Gist of decision: U/s. 194J  a person is liable to deduct tax at source for any payment in excess of Rs. 20,000 to a resident for availing professional or technical services. There was no relationship of the service provider and the service recipient between the consultants and the assessee. Rather, such relationship existed between the doctors/ consultants and the patients. The collection of fee was paid and passed it on to the doctors by the ...