Section 194C, 194J of Income Tax Act, 1961—TDS— In the instant case, revenue challenged the judgment of ITAT on following quetion of law—
1) Question No.(i) pertains to the revenue's objection to the assessee deducting tax at source under Section 194C of the Income Tax Act, while making payment to the pest control agency instead of Section 194J of the Act. The CIT (Appeals) and the Tribunal have concurrently held that such a payment was not for any technical services provided by the agency. We do not find any error .

2) Question No.(ii) arises out of the revenue's contention that the Respondent Trust, running a hospital, while availing the services of doctors, had entered into employer-employee relationship, and therefore, deduction of tax at source while making payments to the doctors had to be on the basis that the same was the salary paid by the employer to the employee. The Tribunal held that there was no employer-employee relationship between the hospital and the doctors.[THE COMMISSIONER OF INCOME TAX (TDS­-1) , MUMBAI VERSUS ASIAN HEART INSTITUTE AND RESEARCH CENTRE PRIVATE LIMITED] [2019] 11 ITCD Online (1) [BOMBAY HIGH COURT]