INCOME TAX OFFICER(TDS), ALAPPUZHA vs. MUTHOOT HEALTH CARE PRIVATE LIMITED, KOZHENCHERRY

Accordingly, we decline to interfere with the same. Thus, Ground No.1 to 4 raised by the Revenue are dismissed

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

TDS under Section 194J. The determination hinges on whether an employer-employee relationship exists between the appellant and the doctors. 3 Assessment Year 2018-2019 5.2 It is a well-established principle in income tax law that the nature of payment is determined by the substance of the relationship between the payer and the payee, rather than merely the nomenclature