https://www.taxtmi.com/caselaws?id=378267 The High Court upheld the Tribunal and CIT(A)'s decisions on the classification of payments to M/s Monginis Hospitability Services Pvt. Ltd. as work contracts under section 194C, tax deduction for payments to full-time doctors under section 194J, and deletion of demand under section 201(1A) of the Act. The court found no liability for tax deduction on payments made directly by patients to doctors under section 194J. The appeal challenging the default in tax deduction and interest levy was dismissed, with the court ruling in favor of the respondent on all issues, leading to the dismissal of the income tax appeal without costs. en-us Wed, 06 Mar 2019 00:00:00 +0530 Thu, 11 Apr 2019 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378267 The High Court upheld the Tribunal and CIT(A)'s decisions on the classification of payments to M/s Monginis Hospitability Services Pvt. Ltd. as work contracts under section 194C, tax deduction for payments to full-time doctors under section 194J, and deletion of demand under section 201(1A) of the Act. The court found no liability for tax deduction on payments made directly by patients to doctors under section 194J. The appeal challenging the default in tax deduction and interest levy was dismissed, with the court ruling in favor of the respondent on all issues, leading to the dismissal of the income tax appeal without costs. Case-Laws Income Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378267