https://www.taxtmi.com/caselaws?id=436956 The Tribunal allowed the appeal of the Assessee, ruling in their favor, and set aside the order of the CIT(A). It directed the Assessing Officer to delete the demand under Section 201(1)/201(1A) concerning the non-deduction of TDS from payments made to Guest faculties under Section 194J for AY 2017-18. The Tribunal determined that the remuneration paid to Guest Faculties was not subject to TDS deduction due to being below the taxable limit on an individual basis, emphasizing the nature of services rendered and the control over their work. en-us Tue, 14 Feb 2023 00:00:00 +0530 Mon, 24 Apr 2023 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436956 The Tribunal allowed the appeal of the Assessee, ruling in their favor, and set aside the order of the CIT(A). It directed the Assessing Officer to delete the demand under Section 201(1)/201(1A) concerning the non-deduction of TDS from payments made to Guest faculties under Section 194J for AY 2017-18. The Tribunal determined that the remuneration paid to Guest Faculties was not subject to TDS deduction due to being below the taxable limit on an individual basis, emphasizing the nature of services rendered and the control over their work. Case-Laws Income Tax Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436956