https://www.taxtmi.com/caselaws?id=326103 The High Court affirmed the Tribunal's decision that payments made to doctors were professional fees, not salaries, under the Income Tax Act. The relationship between the assessee and doctors was that of independent contractors, not employer-employee, as the doctors had autonomy in their services without direct control. The Court emphasized the importance of control and supervision in determining this distinction, consistent with previous rulings. The Revenue's appeal was dismissed, and the Tribunal's decision was upheld. en-us Fri, 26 Feb 2016 00:00:00 +0530 Wed, 06 Apr 2016 09:00:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326103 The High Court affirmed the Tribunal's decision that payments made to doctors were professional fees, not salaries, under the Income Tax Act. The relationship between the assessee and doctors was that of independent contractors, not employer-employee, as the doctors had autonomy in their services without direct control. The Court emphasized the importance of control and supervision in determining this distinction, consistent with previous rulings. The Revenue's appeal was dismissed, and the Tribunal's decision was upheld. Case-Laws Income Tax Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326103