Payment of AMC of medical equipments in hospital are liable to sec. 194C TDS and not sec. 194J TDS
IT : Payments for Annual Maintenance of medical equipments being made for routine and normal maintenance would be covered by section 194C; same was not in nature of professional for technical services
IT : Where assessee hospital had sold old medical equipments, under buyback arrangement, to its vendors against purchase of new machinery, such sale could not be categorized as ‘scrap sale’; therefore, no TDS was to be deducted under section 206C
IT : Where assessee-trust’s hospital availed services of some doctors, since there did not exist employer-employee relationship between parties, assessee was justified in deducting tax at source under section 194J while making payments of professional fee to doctors.