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TMI Blog2019 (4) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. - No substantial question of law arise TDS on Remuneration to Doctor - TDS u/s 192 or 194J - HELD THAT:- It is an agreed position between the parties that this issue stand covered in favour of the respondent assessee by the decision of this Court in case of Commissioner of Income Tax (TDS)I Vs. Asian Heart Institute, [2019 (3) TMI 543 - BOMBAY HIGH COURT]. In the above case, a similar issue raised by the Revenue came to be dismissed by a speaking order dated 5th March, 2019. No distinction in facts and/or law has been pointed to us in the present case from that existing in the above case of Asian Heart Institute (supra), which would warrant our taking different view in this matter - No substantial question of law arise TDS on act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginis Hospitability Services Pvt. Ltd. Are payments for work contract covered u/s 194C and not fees for technical services u/s 194J, without appreciating that the services received by assessee are technical and managerial in nature? ( 2) Whether, on the facts and in the circumstances of the case and in law, the ITAT was correct in accepting the claim of the assessee that tax was deductible under section 194J on payment made to full time Doctors and not under section 192 of the I.T.Act without appreciating the facts that the appointment letter created employer employee relationship and hence TDS should be deducted u/s 192 of the Act? ( 3) Whether on the facts and in the circumstances of the case and in law, the ITAT was correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Monginis for services of the catering rendered by it. ( b) The Assessing Officer held that services of catering rendered by M/s Monginis is technical service and therefore, deduction of tax at source by the respondent has to be under Section 194J of the Act. However, in appeal both the Commissioner of Income Tax (Appeals) (CIT(A)) as well as the Tribunal on facts have come to finding that the services rendered by M/s Monginis of cooking and serving food would fall within the defination of work provided under Section 194C of the Act. Thus, the tax has been properly deducted at source by the respondent. ( c) The concurrent finding of fact rendered by the CIT (A) and the Tribunal that service of cooking does not include any t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) held that in absence of any tangible evidence and material to show that the respondent had either credited or paid the amount to the doctors, no requirement to deduct tax on the above fees under Section 194J of the Act arises. Therefore, it directed the Assessing Officer to delete the addition made on account of nondeduction of tax at source under Section 194J of the Act. ( c) On further appeal by the Revenue the Tribunal also independently found that there is no tangible evidence and material on record to show that any amount of fees was credited in the doctors' account or paid to the doctor by the assessee. Thus, dismissed the revenue's appeal. ( d) We note that in the face of concurrent findings of fact that there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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