Allowing the petition the Court held that where  a medical professional, provided services to several hospitals and received remuneration for services rendered to these hospitals on monthly basis. The tax was deducted under section 194J of the Act and the assessee claimed the benefit of section 44ADA of the Act. The reassessment notice issued on the ground that tax should have been deducted under section 192 of the Act. The notice and order is quashed. (AY. 2018-19)