Sec. 194C

Section 3, Sec. 133A, Sec. 194C, Sec. 194H, Sec. 194J, Sec. 201(1), Sec. 201(1A), Sec. 260A, Section 131, Section 192, Section 201

Bombay H.C : Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in not treating the Hospital Based Consultants (HBCs) as employees and therefore provisions of Section 192 is not applicable?

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High Court Of Bombay Pr.CIT (TDS) vs. National Health & Education Society (P.D. Hinduja Hospital & Medical Research Centre) Section […]

Sec. 194C, Sec. 194J

Bombay H.C : In case of assessee carrying on business of broadcasting of television channels, payments of placement charges and subtitling charges would fall within meaning of ‘work’ covered in clause (iv) of Explanation to section 194C, and, thus, assessee was justified in deducting tax at source under section 194C while making said payments

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High Court Of Bombay CIT, TDS-2, Mumbai vs. UTV Entertainment Television Ltd. Section 194C, 194J S. Oka And A.K. Menon,

Sec. 194C, Sec. 194J

Punjab & Haryana H.C : The nature of work carried out by sub-contractors to be mere a work within the meaning of Section 194C and the work carried does not fall under professional and technical service provided within the meaning of Section 194J read with Explanation 2 to section 9(1)(vii) of the Income Tax Act, 1961

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High Court Of Punjab And Haryana Pr. CIT, TDS-II, Chandigarh vs. Senior Manager (Finance), Bharat Heavy Electricals Ltd. Section 194C,

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