https://www.taxtmi.com/caselaws?id=248874 The Tribunal determined that the relationship between the hospital and full-time consultant doctors did not constitute an employer-employee relationship. Therefore, payments to these doctors should be subject to tax deduction under Section 194J, not Section 192. The Tribunal allowed all appeals of the assessee, directing the Assessing Officer to treat the payments as professional fees under Section 194J. en-us Fri, 06 Jun 2014 00:00:00 +0530 Tue, 23 Feb 2016 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248874 The Tribunal determined that the relationship between the hospital and full-time consultant doctors did not constitute an employer-employee relationship. Therefore, payments to these doctors should be subject to tax deduction under Section 194J, not Section 192. The Tribunal allowed all appeals of the assessee, directing the Assessing Officer to treat the payments as professional fees under Section 194J. Case-Laws Income Tax Fri, 06 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248874