MAX MUELLER BHAVAN Vs. STATE

JUDGEMENT

(1.) 1. The applicant a nonresident taxable entity, seeks, in this application under Section 245Q(1) of the Income-tax Act (for short "the Act"), advance ruling on the following questions :

(2.) If answer to the above is yes, then under which section ?

(3.) MR. Mukesh Malik, who represented the applicant, argued that the scheme of tax deducted at source had no application to the part time teachers of German language as no relationship of employer and employee existed and the teachers would not also fall within the definition of professional services in Section 194J of the Act. MR. Abidi, Additional Commissioner, appearing for the Department, submitted that the honorarium paid to the part time teachers was nothing but salary and the relation of employer and employee existed between the applicant and the teachers, therefore, Section 192 would apply.