https://www.taxtmi.com/caselaws?id=248622 The ITAT, Hyderabad Bench held that remuneration paid to doctors by a multi-speciality hospital should be treated as professional fees subject to TDS under section 194J, not as salary under section 192. The doctors were considered consultants, not employees, due to factors like flexible working hours, absence from the PF roll, and payment for services rendered without employee benefits. The decision aligned with a previous ITAT ruling and emphasized the lack of employer-employee relationship indicators, leading to the dismissal of Revenue's appeals. en-us Fri, 18 May 2012 00:00:00 +0530 Wed, 18 Jun 2014 21:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248622 The ITAT, Hyderabad Bench held that remuneration paid to doctors by a multi-speciality hospital should be treated as professional fees subject to TDS under section 194J, not as salary under section 192. The doctors were considered consultants, not employees, due to factors like flexible working hours, absence from the PF roll, and payment for services rendered without employee benefits. The decision aligned with a previous ITAT ruling and emphasized the lack of employer-employee relationship indicators, leading to the dismissal of Revenue's appeals. Case-Laws Income Tax Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248622