https://www.taxtmi.com/caselaws?id=333412 Hospital doctors engaged under contracts for services, rather than contracts of service, are independent professionals for tax deduction purposes. The real nature of the engagement governs classification: absence of provident fund, terminal benefits and other master-servant indicators supports professional status. Fixed working hours, discipline requirements and the remuneration structure alone do not establish employment. Payments to such doctors are therefore subject to tax deduction under section 194J rather than salary-based deduction under section 192, and a short-deduction addition based on treating the payments as salary is unsustainable. 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 Hospital doctors engaged under contracts for services, rather than contracts of service, are independent professionals for tax deduction purposes. The real nature of the engagement governs classification: absence of provident fund, terminal benefits and other master-servant indicators supports professional status. Fixed working hours, discipline requirements and the remuneration structure alone do not establish employment. Payments to such doctors are therefore subject to tax deduction under section 194J rather than salary-based deduction under section 192, and a short-deduction addition based on treating the payments as salary is unsustainable. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333412