https://www.taxtmi.com/caselaws?id=376522 The Court determined that the Full Time Consultant Doctors had a professional relationship with the hospital, not an employer-employee one, under the Income Tax Act. Payments to doctors were classified as professional fees under Sec.194J, not subject to tax deduction under Sec.192. The Court upheld this decision based on contractual terms, lack of employee benefits, and the doctors' autonomy. Additionally, payments for maintenance contracts were correctly classified under Sec.194C, not Sec.194J, as they were for maintenance and repair services. All Income Tax Appeals were dismissed, affirming the Tribunal's findings. en-us Tue, 05 Mar 2019 00:00:00 +0530 Tue, 21 Jul 2020 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376522 The Court determined that the Full Time Consultant Doctors had a professional relationship with the hospital, not an employer-employee one, under the Income Tax Act. Payments to doctors were classified as professional fees under Sec.194J, not subject to tax deduction under Sec.192. The Court upheld this decision based on contractual terms, lack of employee benefits, and the doctors' autonomy. Additionally, payments for maintenance contracts were correctly classified under Sec.194C, not Sec.194J, as they were for maintenance and repair services. All Income Tax Appeals were dismissed, affirming the Tribunal's findings. Case-Laws Income Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376522