https://www.taxtmi.com/caselaws?id=349923 The Tribunal dismissed all six appeals of the Revenue, affirming the CIT(A)'s orders on all issues. It held that maintenance payments for hospital equipment fall under Section 194C, not Section 194J. The sale of old hospital equipment does not attract TCS under Section 206C. Payments to consultant doctors are subject to TDS under Section 194J, not Section 192, due to the absence of an employer-employee relationship. en-us Fri, 08 Sep 2017 00:00:00 +0530 Tue, 12 May 2026 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349923 The Tribunal dismissed all six appeals of the Revenue, affirming the CIT(A)'s orders on all issues. It held that maintenance payments for hospital equipment fall under Section 194C, not Section 194J. The sale of old hospital equipment does not attract TCS under Section 206C. Payments to consultant doctors are subject to TDS under Section 194J, not Section 192, due to the absence of an employer-employee relationship. Case-Laws Income Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349923