Held that the payment per head is not in excess of threshold limit hence not liable to deduct tax at source. No disallowance can be made. (AY.2010-11 to 2013-14)
Kiran Infertility Central Private Ltd. v. ITO (2021) 89 ITR 434 (Hyd.)(Trib.)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Fes for technical services-Payment per head is not in excess of threshold limit-Not liable to deduct tax at source [S. 91(1)(vii), 194J]