https://www.taxtmi.com/caselaws?id=179137 The High Court dismissed the appeal, affirming that payments to visiting doctors were not salary but professional charges, as the doctors operated independently without an employer-employee relationship. The court ruled in favor of the assessee, stating no tax deduction was required under Section 192(1) of the Income-tax Act, as the doctors' income was from their profession, not salary. The court emphasized the doctors' independent status and their ability to work at various hospitals, concluding that provisions for tax deduction and interest under Section 201(1A) were inapplicable without evidence of an employer-employee relationship. en-us Thu, 04 Oct 2007 00:00:00 +0530 Mon, 22 Feb 2016 10:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179137 The High Court dismissed the appeal, affirming that payments to visiting doctors were not salary but professional charges, as the doctors operated independently without an employer-employee relationship. The court ruled in favor of the assessee, stating no tax deduction was required under Section 192(1) of the Income-tax Act, as the doctors' income was from their profession, not salary. The court emphasized the doctors' independent status and their ability to work at various hospitals, concluding that provisions for tax deduction and interest under Section 201(1A) were inapplicable without evidence of an employer-employee relationship. Case-Laws Income Tax Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179137