Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Faculty payments were held to fall under a contract for service, not a contract of service, so the recipients were independent professionals rather than employees. Administrative controls such as working hours, attendance requirements, restrictions on outside teaching, and curriculum-based supervision were treated as functional measures and not conclusive proof of an employer-employee relationship. The Tribunal also noted that the faculty were paid professional fees with a variable lecture-based component, received no employment benefits, had no written employment contract, and had reported the receipts as professional income under section 44ADA. TDS under section 194J was therefore correctly deducted, and the assessee could not be treated as in default under sections 201(1) and 201(1A); those orders were quashed.
Faculty payments were held to fall under a contract for service, not a contract of service, so the recipients were independent professionals rather than employees. Administrative controls such as working hours, attendance requirements, restrictions on outside teaching, and curriculum-based supervision were treated as functional measures and not conclusive proof of an employer-employee relationship. The Tribunal also noted that the faculty were paid professional fees with a variable lecture-based component, received no employment benefits, had no written employment contract, and had reported the receipts as professional income under section 44ADA. TDS under section 194J was therefore correctly deducted, and the assessee could not be treated as in default under sections 201(1) and 201(1A); those orders were quashed.
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