https://www.taxtmi.com/caselaws?id=262360 Payments under a hospital services agreement were treated as consideration for professional medical services rather than ordinary work contracts, so the applicable TDS provision was Section 194J and not Section 194C. The court further stated that disallowance under Section 40(a)(ia) is not avoided merely because tax was deducted under the wrong provision; the statute requires deduction under the correct Chapter XVII-B provision and timely payment of that tax. Deduction under an incorrect head did not satisfy the statutory condition, and disallowance was therefore attracted. en-us Mon, 20 Jul 2015 00:00:00 +0530 Tue, 28 Apr 2026 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262360 Payments under a hospital services agreement were treated as consideration for professional medical services rather than ordinary work contracts, so the applicable TDS provision was Section 194J and not Section 194C. The court further stated that disallowance under Section 40(a)(ia) is not avoided merely because tax was deducted under the wrong provision; the statute requires deduction under the correct Chapter XVII-B provision and timely payment of that tax. Deduction under an incorrect head did not satisfy the statutory condition, and disallowance was therefore attracted. Case-Laws Income Tax Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262360