https://www.taxtmi.com/caselaws?id=266777 The Tribunal allowed the assessee's appeal and dismissed the revenue's appeal. It confirmed that tax on catering services should be deducted under Section 194C, payments to doctors under Section 194J, no tax deduction under Section 194J for payments directly made by patients to doctors, and that annual maintenance contracts for medical equipment do not qualify as technical services under Section 194J. The AO rectified the order under Section 154, deleting the tax liability but upholding the interest based on the Supreme Court's decision. en-us Wed, 16 Sep 2015 00:00:00 +0530 Fri, 23 Oct 2015 21:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266777 The Tribunal allowed the assessee's appeal and dismissed the revenue's appeal. It confirmed that tax on catering services should be deducted under Section 194C, payments to doctors under Section 194J, no tax deduction under Section 194J for payments directly made by patients to doctors, and that annual maintenance contracts for medical equipment do not qualify as technical services under Section 194J. The AO rectified the order under Section 154, deleting the tax liability but upholding the interest based on the Supreme Court's decision. Case-Laws Income Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266777