S. 194C : Deduction at source–Contractors-Catering services– Rightly deducted the tax at source u/s. 194C and provision of S.194J is not applicable.[S. 194J]
Dismissing the appeal of the revenue the Court held that payment to contractor the tax was rightly deducted as contractor and service of cooking did not include any technical service.
CIT v. Saifee Hospital Trust. (2019) 262 Taxman 461 (Bom)(HC)
S. 194J : Deduction at source – Fees for professional or technical services – Payment to doctors –No employer and employee relation ship-Not liable to deduct tax at source as salary [ S.192 ]
Dismissing the appeal of the revenue the Court held that the Tribunal rightly held that there did not exist employer-employee relationship between the assessee and full time consultant doctors and the payments made to them by the assessee came in the purview of section 194J. Accordingly, order passed by the Assessing Officer was set aside.