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TMI Blog2019 (9) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... days fixed by the employer and they were also supposed to do other work related to the college activities as and when required. Since there was employee and employer relationship between the college teachers/lecturers/staff, therefore, tax on the salary paid to them was correctly deductible u/s 192 - As found that in order to establish employee and employer relationship between the college teachers/lecturers/staff, the assessee also produced salary registers and appointment letters before the lower authorities. Payments made to teachers/ lecturers/ staff by the assessee is covered u/s 192 of the Act and not covered u/s 194J of the Act. - Decided in favour of assessee. - ITA No.684, 685 & 686/JP/2018 - - - Dated:- 19-8-2019 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed the action of the AO against which the assessee has further filed the appeals before this Bench. 2.4 I have heard the rival contentions and perused the orders of the lower authorities and found from the record that the assessee college has issued appointment letters to teachers/ lecturers/ staff members from time to time to whom salary was paid. The monthwise salary sheet was also prepared by the college on the basis of the attendance register of the employees. The salary was paid to the employees and due taxes are being deducted u/s 192 of the I.T. Act, 1961. From the record, I found that the assessee is running a college for women under a registered society in the name Sri Satyha Sai College for Women at Jawahar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Delhi High Court and in view of the findings of the CIT(Appeals) vide para 5.6 that the relationship between the management and teaching staff involved an obligation to obey orders in the work to be performed, the said relationship could not be called contract for service since the teaching staff had not undertaken to render any professional or technical service. As there was a contract of service between the assessee deductor and its teaching staff appointed on adhoc basis and the salary paid to them being below the taxable limit, does not warrant deduction of tax at source and such nondeduction of tax at source does not invalidate the provisions of Act making the assessee liable for the demand raised under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fessional services which is reproduced as under:- Professional services means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy/ company secretary or technical consultancy or interior decoration or advertising or information technology or film artists or authorized representatives. Further, as per the Notification No. 88/2008 F. No. 275/43/2008-IT(B) dated 21-8-2008 (S.O. 2085 (E) dated 21-08- 2008) Professional Services include sports person, umpires referees, coaches trainers, team physicians physiotherapists, even managers, commentators, anchors and sports columnists. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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