https://www.taxtmi.com/caselaws?id=425291 The Tribunal concluded that Section 194J of the Income Tax Act applied to payments to on-roll, retainer, and consultant doctors by a healthcare institution. It dismissed Revenue's appeals, ruling the institution was not in default regarding TDS obligations for doctors. The decision was grounded in a detailed examination of agreements, legal provisions, and precedents, clarifying the TDS liabilities for different categories of doctors. en-us Mon, 27 Jun 2022 00:00:00 +0530 Wed, 20 Jul 2022 09:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425291 The Tribunal concluded that Section 194J of the Income Tax Act applied to payments to on-roll, retainer, and consultant doctors by a healthcare institution. It dismissed Revenue's appeals, ruling the institution was not in default regarding TDS obligations for doctors. The decision was grounded in a detailed examination of agreements, legal provisions, and precedents, clarifying the TDS liabilities for different categories of doctors. Case-Laws Income Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425291