https://www.taxtmi.com/caselaws?id=269759 The High Court dismissed the appeals, upholding that payments to doctors were professional fees under Section 194J, not salaries under Section 192. It found no employer-employee relationship between the hospital and doctors, supporting the method of tax deduction. The court endorsed the CIT(A) and Tribunal's findings, stating the doctors operated independently and were not under the hospital's control in patient treatment. en-us Wed, 26 Aug 2015 00:00:00 +0530 Wed, 17 Jun 2026 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269759 The High Court dismissed the appeals, upholding that payments to doctors were professional fees under Section 194J, not salaries under Section 192. It found no employer-employee relationship between the hospital and doctors, supporting the method of tax deduction. The court endorsed the CIT(A) and Tribunal's findings, stating the doctors operated independently and were not under the hospital's control in patient treatment. Case-Laws Income Tax Wed, 26 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269759