Bombay High Court Dismisses Revenue's Appeal in TDS Classification Dispute — Holds Payments to Full-Time Consultant Doctors Fall Under Section 194J, Not Section 192, and Annual Maintenance Contract Payments Are Under Section 194C, Not Section 194J. The court affirmed that the absence of employer-employee relationship and the nature of maintenance contracts do not attract TDS under sections 192 or 194J.
15 Sep 2025The Bombay High Court dismissed six appeals filed by the Revenue (Commissioner of Income Tax, TDS-1, Mumbai) against the order of the Income Tax Appel...
