TDS u/s 194J not deductible on payment to contract teachers

Dist. Intermediate Educational Office Vs Income Tax Officer (TDS) (ITAT Hyderabad)

ITAT Hyderabad held that payment to contract teachers doesn’t qualify as ‘fee for professional services’ and accordingly TDS under section 194J of the Income Tax Act not deductible.

Facts- The common question that arises in both these appeals is whether the Honorarium/Remuneration paid to the teachers in the Government colleges is in the nature of fee for professional serves liable to

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