{"id":24512,"date":"2022-01-29T12:52:14","date_gmt":"2022-01-29T07:22:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-osd-v-sir-hurkisondas-nurrotumdas-hospital-research-centre-2021-191-itd-429-mum-trib\/"},"modified":"2022-01-29T12:52:14","modified_gmt":"2022-01-29T07:22:14","slug":"dcit-osd-v-sir-hurkisondas-nurrotumdas-hospital-research-centre-2021-191-itd-429-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-osd-v-sir-hurkisondas-nurrotumdas-hospital-research-centre-2021-191-itd-429-mum-trib\/","title":{"rendered":"DCIT (OSD) v. Sir Hurkisondas Nurrotumdas Hospital &#038; Research Centre. (2021) 191 ITD 429 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that consultant doctors cannot be considered as\u00a0\u00a0\u00a0 employees of hospital.\u00a0 Provision of section 194J is applicable and not provision of section. 192 of the\u00a0 Act. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194J : Deduction at source-Fees for professional or technical services-Remuneration  to consultant doctors-Cannot  be considered  as employees of hospital-Provision of section 194J is applicable and not provision of section. 192 of the Act. [S. 192]    <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-24512","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6nm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24512","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=24512"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24512\/revisions"}],"predecessor-version":[{"id":24513,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24512\/revisions\/24513"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}