Dismissing the appeal of the Revenue the Court held that with respect to Retainership fees paid to doctors, provisions of section 194J are applicable not provisions of section 192 of the Act. (AY. 2018-19)
CIT, TDS v. Mewar Hospital (P.) Ltd. (2023) 290 Taxman 389 (Raj.)(HC)
S. 194J : Deduction at source-Fees for professional or technical services-Salary-Hospital-Retainership fees paid to doctors-Provisions of section 194J are applicable not provision of section 192 of the Act. [S. 192]