TDS u/s 192 or 194J - professional doctors / Honorary ...

TDS Deduction on Professional Services: Doctors and Consultants Classified u/s 194J, Not Section 192, for Tax Purposes.

September 7, 2017

Case Laws Income Tax AT

TDS u/s 192 or 194J - professional doctors / Honorary Consultants - the real intention of the parties in the present case is appointment of consultants and not to create employer-employee relationship and accordingly TDS is liable to be deducted u/s 194J

View Source

← Previous Next →

TDS u/s 192 or 194J - professional doctors / Honorary ...

TDS Deduction on Professional Services: Doctors and Consultants Classified u/s 194J, Not Section 192, for Tax Purposes.

September 7, 2017

Case Laws Income Tax AT

You may also like:

TDS u/s 192 or 194J - The doctors or professional consultants working under contract for rendering professional services and the payments made by the assessee company to...

TDS u/s 192 or 194J - payment in respect of doctors engaged as retainers and consultants - distinction between a "contract for service" and a "Contract of service" - the...

TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services...

TDS u/s 194J OR 192 - TDS on on-roll doctors, retainer doctors and consultant doctors - the provisions of section 194J are applicable to the assessee and not those of...

ITAT held no TDS liability arose for payments made to supplier for railway tracks as no statutory provision mandated tax deduction on material supply payments during the...

Levy of service tax - business auxiliary service - appellant engages professional/doctors/ consultants on contractual basis - the arrangement was for joint benefit of...

Business Support service or not - privity of contract - doctors appointed on contractual basis - collection of consultation fees/charges from the patients it cannot be...

TDS u/s 194J - Tribunal was justified in law in holding that the amounts paid to the doctors is not in the nature of "salary" and liable for deduction of tax at source...

TDS on fee paid to doctors – Doctors treated as consultants – there is no employer and employee relationship existing - tax has to be deducted u/s 194J and not u/s 192 - AT

TDS u/s 194C OR 194J - AO has merely compared the appointment letter in case of Honorary Consultants and independent professional doctors and brought out differences to...

Classification of services - management and business consultant service - The tribunal held that the activity of disbursal of wages to the unskilled rural labours as a...

TDS u/s 194C or 192 - existence of employer and employee relationship between the doctors and hospital - fact remains that as per details filed by the assessee,...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

TDS u/s 192 or 194J - There was no specific timing and attendance record maintained by hospital with respect to such doctors and this category of doctors was not be...

Tax deducted at source - remuneration paid to consultant Doctors employed by the hospital - doctors are not entitled to gratuity, PF, LTA and other terminal benefits -...

Quick Updates: