https://www.taxtmi.com/caselaws?id=118728 The Tribunal determined that the consultant doctors were employees of the assessee hospital, classifying their remuneration as 'salary' under section 192, rather than 'professional fees' under section 194J. Consequently, the assessee was deemed in default under section 201(1) for short deduction of tax, as TDS was incorrectly applied at 5% instead of the applicable salary rates. The Tribunal dismissed the appeal, rejecting the assessee's argument based on the rule of consistency, as previous TDS treatments were accepted without thorough examination. The decision upheld the classification of remuneration and the default status for tax shortfall. en-us Fri, 21 Oct 2005 00:00:00 +0530 Wed, 17 Apr 2024 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118728 The Tribunal determined that the consultant doctors were employees of the assessee hospital, classifying their remuneration as 'salary' under section 192, rather than 'professional fees' under section 194J. Consequently, the assessee was deemed in default under section 201(1) for short deduction of tax, as TDS was incorrectly applied at 5% instead of the applicable salary rates. The Tribunal dismissed the appeal, rejecting the assessee's argument based on the rule of consistency, as previous TDS treatments were accepted without thorough examination. The decision upheld the classification of remuneration and the default status for tax shortfall. Case-Laws Income Tax Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118728