https://www.taxtmi.com/caselaws?id=171662 The Tribunal ruled that Section 194J was not applicable to payments made to blood banks as these were made by the patients, not the hospital. Payments to retainer doctors were deemed to be salary, subject to TDS under Section 192. The markup on the sale of medicines by FHWL was not considered commission, and thus, Section 194H was not applicable. The Tribunal should not invoke Section 194C as it was not raised by either party and was not relevant to the markup on the sale of medicines. en-us Wed, 13 Nov 2013 00:00:00 +0530 Wed, 29 Jul 2015 07:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171662 The Tribunal ruled that Section 194J was not applicable to payments made to blood banks as these were made by the patients, not the hospital. Payments to retainer doctors were deemed to be salary, subject to TDS under Section 192. The markup on the sale of medicines by FHWL was not considered commission, and thus, Section 194H was not applicable. The Tribunal should not invoke Section 194C as it was not raised by either party and was not relevant to the markup on the sale of medicines. Case-Laws Income Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171662