https://www.taxtmi.com/caselaws?id=266978 The Tribunal determined that payments to Full Time Consultants Doctors constituted professional fees, not salaries, requiring TDS under section 194J, overturning the AO's decision under section 192. Additionally, the Tribunal upheld the CIT(A)'s rulings that payments for annual maintenance contracts and pest control expenses were subject to TDS under section 194C, dismissing the Revenue's appeals and allowing those of the assessee. en-us Wed, 30 Sep 2015 00:00:00 +0530 Wed, 28 Oct 2015 06:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266978 The Tribunal determined that payments to Full Time Consultants Doctors constituted professional fees, not salaries, requiring TDS under section 194J, overturning the AO's decision under section 192. Additionally, the Tribunal upheld the CIT(A)'s rulings that payments for annual maintenance contracts and pest control expenses were subject to TDS under section 194C, dismissing the Revenue's appeals and allowing those of the assessee. Case-Laws Income Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266978