https://www.taxtmi.com/caselaws?id=270788 The High Court set aside the previous orders and remanded the case to the Tribunal for a fresh decision. The court emphasized the importance of a comprehensive assessment to determine the tax implications under Section 194J of the Income Tax Act, focusing on the nature of the relationship between the college and the guest faculty. en-us Thu, 03 Dec 2015 00:00:00 +0530 Thu, 14 Jan 2016 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270788 The High Court set aside the previous orders and remanded the case to the Tribunal for a fresh decision. The court emphasized the importance of a comprehensive assessment to determine the tax implications under Section 194J of the Income Tax Act, focusing on the nature of the relationship between the college and the guest faculty. Case-Laws Income Tax Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270788