https://www.taxtmi.com/caselaws?id=257683 For TDS purposes, the true nature of a contractual arrangement governs the deduction obligation. Consultant doctors engaged on a principal-to-principal basis, without employee benefits and with earnings linked to patient flow, are treated as professionals rather than employees; section 192 does not apply and tax is deductible under section 194J. Payments made under an arrangement granting rights to manage, administer, and use hospital land, buildings, plant, machinery, and infrastructure are characterised as rent by substance, regardless of nomenclature, and attract section 194-I; the loan-liability component was also treated as covered for the relevant year. en-us Mon, 09 Mar 2015 00:00:00 +0530 Sat, 07 Nov 2015 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257683 For TDS purposes, the true nature of a contractual arrangement governs the deduction obligation. Consultant doctors engaged on a principal-to-principal basis, without employee benefits and with earnings linked to patient flow, are treated as professionals rather than employees; section 192 does not apply and tax is deductible under section 194J. Payments made under an arrangement granting rights to manage, administer, and use hospital land, buildings, plant, machinery, and infrastructure are characterised as rent by substance, regardless of nomenclature, and attract section 194-I; the loan-liability component was also treated as covered for the relevant year. Case-Laws Income Tax Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257683