https://www.taxtmi.com/caselaws?id=248704 Payments to consultant doctors were held to be professional fees under section 194J, because the agreements and surrounding facts showed a contract for service rather than an employer-employee relationship. The absence of fixed hours, leave benefits, provident fund, gratuity, and direct administrative control supported the finding that section 192 for salary deduction did not apply. On that basis, the salary-based TDS demand could not survive. The doctors had also accounted for the receipts and paid tax, so the assessee could not be treated as in default under sections 201(1) and 201(1A) on the facts found. en-us Wed, 18 Jun 2014 00:00:00 +0530 Sat, 21 Jun 2014 10:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248704 Payments to consultant doctors were held to be professional fees under section 194J, because the agreements and surrounding facts showed a contract for service rather than an employer-employee relationship. The absence of fixed hours, leave benefits, provident fund, gratuity, and direct administrative control supported the finding that section 192 for salary deduction did not apply. On that basis, the salary-based TDS demand could not survive. The doctors had also accounted for the receipts and paid tax, so the assessee could not be treated as in default under sections 201(1) and 201(1A) on the facts found. Case-Laws Income Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248704