https://www.taxtmi.com/caselaws?id=333412 The article explains that full-time doctors engaged by a hospital were treated as independent professionals, not employees, because the real nature of the engagement showed a contract for services rather than a contract of service. The absence of employment indicia such as provident fund, terminal benefits, and a master-servant relationship was decisive, while fixed hours, discipline requirements, and the remuneration structure were held insufficient by themselves to create employment. On that basis, section 192 was not attracted and the hospital was not required to deduct tax as salary; payments to the doctors fell within section 194J instead. en-us Fri, 26 Aug 2016 00:00:00 +0530 Thu, 13 Oct 2016 22:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333412 The article explains that full-time doctors engaged by a hospital were treated as independent professionals, not employees, because the real nature of the engagement showed a contract for services rather than a contract of service. The absence of employment indicia such as provident fund, terminal benefits, and a master-servant relationship was decisive, while fixed hours, discipline requirements, and the remuneration structure were held insufficient by themselves to create employment. On that basis, section 192 was not attracted and the hospital was not required to deduct tax as salary; payments to the doctors fell within section 194J instead. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333412