https://www.taxtmi.com/caselaws?id=32092 The ruling authority held that the institute was required to deduct tax at the source from payments to honorary part-time teachers, based on the established employer-employee relationship between the parties. Tax deduction was deemed applicable under section 192 of the Income Tax Act. The ruling was issued on May 31, 2004, by the Authority for Advance Rulings. en-us Mon, 31 May 2004 00:00:00 +0530 Thu, 15 Jan 2009 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32092 The ruling authority held that the institute was required to deduct tax at the source from payments to honorary part-time teachers, based on the established employer-employee relationship between the parties. Tax deduction was deemed applicable under section 192 of the Income Tax Act. The ruling was issued on May 31, 2004, by the Authority for Advance Rulings. Case-Laws Income Tax Mon, 31 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32092