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Section 136 Section 2502 Section 194J2 Section 44A2 Section 1942 Penalty2 TDS2 Disallowance2

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

194J read with Section 44A for the purposes of holding that teaching activity is not a profession. 3. For that the Ld. CIT (A), NFAC, Delhi has erred in holding that the agreement between the institute and the faculty member imposes various restrictions such as the process of recruitment, biometric attendance and scheduling of classes and imposition of monetary penalty

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes