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        Case ID :
        Income Tax

        The HC affirms the ITAT's conclusion that full-time...

        Consultants and honorary doctors held non-employees; payments treated under section 194J, AMCs remanded to decide 194C or 194J

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC affirms the ITAT's conclusion that full-time consultant/honorary doctors engaged by the petitioner do not constitute employees, so amounts paid to them fall within the ambit of section 194J rather than salary withholding; factors included absence of fixed remuneration, freedom to practice elsewhere, lack of statutory benefits and supervisory control, and the doctors' own tax treatment as business/professional income. However, the HC set aside the ITAT's treatment of payments under the annual maintenance contracts (AMCs) and remanded that issue to the ITAT for fresh fact-finding to determine, contract-by-contract, whether TDS should have been deducted under section 194C or section 194J.
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                                  ActsIncome Tax
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