{"id":48979,"date":"2024-12-17T16:02:39","date_gmt":"2024-12-17T10:32:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-tds-v-artemis-medicares-services-ltd-2024109-itr-84-sndelhi-trib-2\/"},"modified":"2025-01-05T10:52:21","modified_gmt":"2025-01-05T05:22:21","slug":"asst-cit-tds-v-artemis-medicares-services-ltd-2024109-itr-84-sndelhi-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-tds-v-artemis-medicares-services-ltd-2024109-itr-84-sndelhi-trib-2\/","title":{"rendered":"Asst. CIT (TDS) v. Artemis Medicares Services Ltd. (2024)109 ITR 84 (SN)\/)\/ 159 taxmann.com 1368   (Delhi) (Trib)"},"content":{"rendered":"<p>Held that the consultancy charges paid to doctors\u00a0 is not salary. following the Tribunal order passed in the assessee\u2019s own case for the assessment year 2009-10. Order of CIT(A) is affirmed. Deduction of tax under section 194J is proper. The assessee is not in default..(AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194J : Deduction at source-Fees for professional or technical services-Hospital-Consultation charges to doctors-Not salary-Deduction of tax under section 194J is proper-Not in default. [S. 192, 201(1), 201(IA)  <\/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-48979","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cJZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48979","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=48979"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48979\/revisions"}],"predecessor-version":[{"id":49622,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48979\/revisions\/49622"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}