{"id":5196,"date":"2019-04-28T14:22:31","date_gmt":"2019-04-28T14:22:31","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-tds-v-national-health-and-education-society-2019-412-itr-404-bom-hc\/"},"modified":"2019-05-31T09:14:39","modified_gmt":"2019-05-31T09:14:39","slug":"cit-tds-v-national-health-and-education-society-2019-412-itr-404-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-tds-v-national-health-and-education-society-2019-412-itr-404-bom-hc\/","title":{"rendered":"CIT (TDS)  v. National Health And Education Society. (2019) 412 ITR 404\/ 262 Taxman 240 (Bom) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that there existed no relationship of employer and employee between the assessee and the consultant doctors employed in the hospital. Hence the provisions of section\u00a0192\u00a0were not applicable. FollowedCIT (TDS) v. Grant Medical Foundation (Ruby Hall Clinic) ( 2015) 375 ITR 49 (Bom)\u00a0 (HC) .Payments made to HTMT\/HGS Ltd., towards call centre expenses for providing the customer information pertaining to the hospital and fixing appointments, Tribunal is justified in holding that tax was correctly deducted at source under S.\u00a0194C\u00a0. Service charges paid for supplying the drugs correctly deducted the tax at source u\/s. 194C. .Reimbursement of expenses of \u00a0services of Managers of another organisation utilised, not liable to deduct tax at source .<strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 192 : Deduction at source \u2013 Salary -Hospital- Consultant Doctors are  not employees \u2013 Not liable to deduct tax at source as salary -Payments for call centre  expenses  \u2014 Tax deductible at source under S. 194C -Services of Managers of another organisation utilised \u2014 Reimbursement of expenses- Not liable to deduct tax at source [ S.194C, 194J , 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":[1],"tags":[],"class_list":["post-5196","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1lO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5196","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=5196"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5196\/revisions"}],"predecessor-version":[{"id":5624,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5196\/revisions\/5624"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}