https://www.taxtmi.com/caselaws?id=459699 The Tribunal ruled that the honorarium/remuneration paid to contract teachers in government colleges does not qualify as "fee for professional services" under section 194J of the Income Tax Act, 1961, and is not subject to TDS. The Tribunal upheld the order in favor of one Assessee and reversed the order against the other, directing the Assessing Officers to delete the additions made. Consequently, one appeal was dismissed, and the other was allowed, clarifying that contract teachers are not covered under the specified section for TDS purposes. en-us Tue, 28 Feb 2023 00:00:00 +0530 Tue, 24 Dec 2024 10:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459699 The Tribunal ruled that the honorarium/remuneration paid to contract teachers in government colleges does not qualify as "fee for professional services" under section 194J of the Income Tax Act, 1961, and is not subject to TDS. The Tribunal upheld the order in favor of one Assessee and reversed the order against the other, directing the Assessing Officers to delete the additions made. Consequently, one appeal was dismissed, and the other was allowed, clarifying that contract teachers are not covered under the specified section for TDS purposes. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459699