Will TDS on payment made to consultant doctors be deducted u/s 194J or 192?

Last updated: 27 November 2021
Quick Summary
This case examines whether Tax Deducted at Source (TDS) on payments made to consultant doctors should be deducted under Section 194J or Section 192 of the Income Tax Act. The High Court of Karnataka considered the nature of the relationship and services provided by the doctors to determine the correct tax provision applicable.

Court :
High Court of Karnatka

Brief :
Whether tribunal was justified holding payments to in house consultant Doctors

Citation :
ITA/676/2016

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Poojitha Raam Vinay pro badge
Published in Income Tax
Views : 149
downloaded 310 times
Share Report Abuse
Comments


Recent Judgments :

  1. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  2. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN
  3. ITAT Jodhpur: AO Allows ₹2.61 Crore Deduction under Sections 54EC and 54F; Assessee's Appeal Dismissed as Infructuous
  4. CESTAT Revokes Suspension of Customs Broker Licence for Non-Compliance with Mandatory 15-Day Hearing Requirement
  5. ITAT Jodhpur: Penny Stock LTCG Cannot Be Treated as Bogus Merely on General Investigation Report
  6. CESTAT Allahabad Sets Aside ₹22.84 Crore Service Tax Demand Against HCL Infosystems
  7. CESTAT Delhi Holds LED Modules Classifiable Under CTH 8539; Rejects Department's Classification Under CTH 9405
  8. Incremental GST burden on pre-GST works contracts is recoverable only from the contracting employer and not from the State or tax authorities
  9. Time Spent in Pursuing Rectification Application under Section 161 of the CGST Act Excludible While Computing Limitation for Filing Appeal under Section 107
  10. Cancellation of GST registration based on defective verification reports fails the statutory test of 'reasons to believe’

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member prakash takaneprakash takanePro Member Sasidhar BSasidhar BPro Member CA Ajay TiwariCA Ajay TiwariPro Member Sabareesan S VenkateshSabareesan S VenkateshPro Member HemkumarHemkumar
Subscribe to Pro
Join an elite circle of professionals

Browse by Category