Tag Archives: section 15

Payment to Consultant doctors engaged by agreement could not be treated as salary liable to TDS under section 192

Payment made to consultant doctors who were engaged through an agreement, could not be treated as salary liable to TDS under section 192 HIGH COURT OF ANDHRA PRADESH Commissioner of Income-tax (TDS) v. Yashoda Super Speciality Hospital KALYAN JYOTI SENGUPTA, CJ. AND MS. G. ROHINI, J. IT TRIBUNAL APPEAL NO. 196 OF 2013 JULY  4,… Read More »

Reimursement of telephone allowances and Hospitality cannot be treated as income of assessee

Hospitality and telephone allowances to assessee being in nature of reimbursement cannot be treated as income in hands of assessee and, consequently, non-inclusion of same in assessee’s return of income could not be treated as concealment of income and penalty was not called for IN THE ITAT CUTTACK BENCH Soumya Prakash Pattnaik v. Assistant Commissioner… Read More »