https://www.taxtmi.com/caselaws?id=282948 The Appellate Tribunal ITAT Chandigarh upheld the decision of the Commissioner of Income Tax (Appeals) in favor of the deductor in a case concerning the liability to deduct tax at source under section 201(1) of the Income Tax Act. The Tribunal ruled that there existed an employer-employee relationship between the deductor and the teaching staff, and the payments made were considered as salary, not subject to TDS under section 194J. Consequently, all appeals by the Revenue were dismissed, affirming the decision in favor of the deductor. en-us Tue, 12 Aug 2014 00:00:00 +0530 Sat, 31 Aug 2019 16:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282948 The Appellate Tribunal ITAT Chandigarh upheld the decision of the Commissioner of Income Tax (Appeals) in favor of the deductor in a case concerning the liability to deduct tax at source under section 201(1) of the Income Tax Act. The Tribunal ruled that there existed an employer-employee relationship between the deductor and the teaching staff, and the payments made were considered as salary, not subject to TDS under section 194J. Consequently, all appeals by the Revenue were dismissed, affirming the decision in favor of the deductor. Case-Laws Income Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282948