https://www.taxtmi.com/caselaws?id=249302 The Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s decision that the assessee was not an 'assessee in default' under section 201(1)/201(1A). The relationship between the assessee and the doctors was that of independent contractors, and the tax was correctly deducted under section 194J. The Tribunal's decision was based on a thorough analysis of the facts and relevant case law, including the precedent set by the Hon'ble ITAT, Hyderabad in the case of M/s Yashoda Super Speciality Hospital. en-us Wed, 18 Jun 2014 00:00:00 +0530 Tue, 17 Mar 2015 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249302 The Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s decision that the assessee was not an 'assessee in default' under section 201(1)/201(1A). The relationship between the assessee and the doctors was that of independent contractors, and the tax was correctly deducted under section 194J. The Tribunal's decision was based on a thorough analysis of the facts and relevant case law, including the precedent set by the Hon'ble ITAT, Hyderabad in the case of M/s Yashoda Super Speciality Hospital. Case-Laws Income Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249302