Salary paid shown as consultancy fees?

Yes, since it is professional fees paid by the company, it shud deduct tds u/s 194J i.e. 10.3%.

Deduct TDS u/s 194J, otherwise it will create problem for both, company as well as CA too, as he is having a certificate of practice, he can not take salary.

Since the company is showing the salary payments as consultancy fees in its books, it is but natural that it deducts TDS u/s 194J to be on the safer side. I agree with the views put forward. 

There is no other option available for company who is paying professional fees to CA. Have to deducte TDS u/s 194J.

ya ok with 194J :- salary has ne meaning at all in above cases

most of SIS company are opting same treatemnt and should be opt if alternates are avialable

194J i.e. 10.3%.  professional fee

 As stated if it is a professional fees TDS has to be deducted on monthly basis u/s 194J.