https://www.taxtmi.com/caselaws?id=12933 The court determined that the doctors' share of fees from a paying clinic constituted a part of their salary as per the Income-tax Act, 1961. The share of fees fell within the scope of section 17(1)(iv) of the Act as it was determined by the employer and paid in addition to the doctors' salary for services rendered within the official premises. The court rejected the argument that the fees should be considered income from profession, emphasizing the employer's role in setting conditions for payment. The court ruled in favor of taxing the doctors' share of fees as part of their salary, aligning with the Act's provisions on salary definition. en-us Wed, 21 Nov 2001 00:00:00 +0530 Mon, 25 May 2009 13:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12933 The court determined that the doctors' share of fees from a paying clinic constituted a part of their salary as per the Income-tax Act, 1961. The share of fees fell within the scope of section 17(1)(iv) of the Act as it was determined by the employer and paid in addition to the doctors' salary for services rendered within the official premises. The court rejected the argument that the fees should be considered income from profession, emphasizing the employer's role in setting conditions for payment. The court ruled in favor of taxing the doctors' share of fees as part of their salary, aligning with the Act's provisions on salary definition. Case-Laws Income Tax Wed, 21 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12933