https://www.taxtmi.com/caselaws?id=424403 The Tribunal held that section 194J applied to the appellant for payments to retainers and consultants, dismissing the Revenue's appeals related to the demand raised under section 201(1)/201(1A) of the Income Tax Act for not deducting tax at source from payments to doctors engaged as retainers and consultants. The judgment clarified the distinction between sections 192 and 194J, relying on legal precedents and statutory provisions to support the appellant's position. en-us Mon, 27 Jun 2022 00:00:00 +0530 Wed, 29 Jun 2022 09:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424403 The Tribunal held that section 194J applied to the appellant for payments to retainers and consultants, dismissing the Revenue's appeals related to the demand raised under section 201(1)/201(1A) of the Income Tax Act for not deducting tax at source from payments to doctors engaged as retainers and consultants. The judgment clarified the distinction between sections 192 and 194J, relying on legal precedents and statutory provisions to support the appellant's position. Case-Laws Income Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424403