Held that the consultancy charges paid to doctors is not salary. following the Tribunal order passed in the assessee’s own case for the assessment year 2009-10. Order of CIT(A) is affirmed. Deduction of tax under section 194J is proper. The assessee is not in default..(AY. 2012-13)
Asst. CIT (TDS) v. Artemis Medicares Services Ltd. (2024)109 ITR 84 (SN)(Delhi) (Trib)
S. 194J : Deduction at source-Fees for professional or technical services-Hospital-Consultation charges to doctors-Not salary-Deduction of tax under section 194J is proper-Not in default. [S. 192, 201(1), 201(IA)
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