Payment of AMC of medical equipments in hospital are liable to sec. 194C TDS and not sec. 194J TDS
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.
AMC AMC