https://www.taxtmi.com/caselaws?id=264332 The Tribunal ruled in favor of the assessee, determining that payments made to Creative Consultants should be treated under section 194J for tax deduction rather than section 192. The relationship between the assessee and the consultants was deemed independent rather than employer-employee. Additionally, payments for hoarding charges were classified under section 194C for tax deduction, following precedent and clarifications from CBDT Circular No. 715. The demands for shortfall and interest related to payments to Creative Consultants were set aside, and the classification of hoarding charges under section 194C was upheld. en-us Fri, 28 Aug 2015 00:00:00 +0530 Wed, 23 Sep 2015 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264332 The Tribunal ruled in favor of the assessee, determining that payments made to Creative Consultants should be treated under section 194J for tax deduction rather than section 192. The relationship between the assessee and the consultants was deemed independent rather than employer-employee. Additionally, payments for hoarding charges were classified under section 194C for tax deduction, following precedent and clarifications from CBDT Circular No. 715. The demands for shortfall and interest related to payments to Creative Consultants were set aside, and the classification of hoarding charges under section 194C was upheld. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264332