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| The Tax Publishers2022 TaxPub(DT) 8577 (Raj-HC) : (2023) 290 TAXMAN 0389 INCOME TAX ACT, 1961
Section 192 Section 194J
Agreement entered with doctors was retainership contract for service for honorary or expert service and not as an employee which was entered between the parties. Therefore, payment which was made to the doctors was not salary or but professional fees and, therefore, assessee rightly deducted tax under section 194J.
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Tax deduction at source - Under section 192/194J - Professional fee paid to doctors in terms of retainership agreement -
Assessee-company running a hospital made payment in terms of agreement entered with three different doctors while making payment assessee deducted tax under section 194J. AO held that payment was liable for TDS under section 192.Held: Agreement entered with doctors was retainership contract for service for honorary or expert service and not as an employee which was entered between the parties. Therefore, payment which was made to the doctors was not salary or but professional fees and, therefore, assessee rightly deducted tax under section 194J.
Followed:Escorts Heart Institute & Research Centre Ltd. v. Dy. CIT (TDS) (2018) 404 ITR 344 (JP-Trib).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2018-19
IN THE RAJASTHAN HIGH COURT
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