9911796707
TMI Blog2014 (6) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... of ITA 5063/Mum/2013 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax should have been deducted u/s 192. Accordinlgy the Assessing Officer has made the orders u/s 201 as well as 201A. 3. We have heard the Ld. Counsel for the assessee as well as Ld. DR and have carefully gone through the record. The Ld. Authorized Representative of the assessee has pointed out that the dispute giving rise to the payment in question is only regarding the applicability of provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e held liable for short deduction of tax on such amount. On merit the Ld. Authorized Representative has submitted that the assessee has paid the sum to the Doctors as professional and consultancy fee and not as salary, therefore, the provisions of seciton 192 are not applicable on such payments. Thus the Ld. Authorized Representative has submitted that the assessee has a good prima facie case on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the assessee hospital/trust to the Doctors is depending upon the fact and relationship between the parties. At the stage of deciding the stay applications, we need not go into the merits of the case as this issue has to be decided in the appeals filed by the assessee after considering the relevant facts. Thus prima facie the assessee has brought out a good argueable case on the point that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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