https://www.taxtmi.com/caselaws?id=343306 The appeal involved issues concerning the classification of contractual teaching personnel under the definition of "profession" for TDS purposes, exemption of payments to FRFs and SRFs under section 10(16) of the IT Act, and the liability for TDS on payments to teaching personnel. The CIT(A) ruled in favor of the assessee in all aspects, emphasizing the specific provisions of the IT Act and the nature of the relationships involved, ultimately dismissing the Revenue's appeals. en-us Mon, 15 May 2017 00:00:00 +0530 Tue, 23 May 2017 07:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343306 The appeal involved issues concerning the classification of contractual teaching personnel under the definition of "profession" for TDS purposes, exemption of payments to FRFs and SRFs under section 10(16) of the IT Act, and the liability for TDS on payments to teaching personnel. The CIT(A) ruled in favor of the assessee in all aspects, emphasizing the specific provisions of the IT Act and the nature of the relationships involved, ultimately dismissing the Revenue's appeals. Case-Laws Income Tax Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343306