Tag Archives: section 192

TDS -amount paid to visiting doctors on basis of patients attended would attract sec. 194J TDS and not sec. 192 TDS

IN THE ITAT BANGALORE BENCH ‘C’ Hosmat Hospital (P.) Ltd. v. Assistant Commissioner of Income-tax, (TDS), Circle 18 (1), Bangalore VIJAY PAL RAO, JUDICIAL MEMBER AND INTURI RAMA RAO, ACCOUNTANT MEMBER IT APPEAL NOS. 572, 575, 576, 879, 880 & 881 (BANG.) OF 2014 [ASSESSMENT YEARS 2011-12 TO 2013-14] AUGUST  11, 2016 S. Annamalai, Adv.… Read More »

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 »