https://www.taxtmi.com/caselaws?id=325445 The Tribunal upheld the CIT (Appeals)'s decision that payments to doctors on retainership should be treated as professional charges under section 194J, not as salary under section 192. It was concluded that no employer-employee relationship existed between the hospital and the retainer doctors, as the agreements were professional in nature, not employment-based. The Tribunal dismissed the Department's appeals, affirming the CIT (Appeals)'s interpretation of the legislative intent and the nature of the relationships. en-us Thu, 14 Jan 2016 00:00:00 +0530 Sat, 19 Mar 2016 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325445 The Tribunal upheld the CIT (Appeals)'s decision that payments to doctors on retainership should be treated as professional charges under section 194J, not as salary under section 192. It was concluded that no employer-employee relationship existed between the hospital and the retainer doctors, as the agreements were professional in nature, not employment-based. The Tribunal dismissed the Department's appeals, affirming the CIT (Appeals)'s interpretation of the legislative intent and the nature of the relationships. Case-Laws Income Tax Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325445