https://www.taxtmi.com/caselaws?id=376576 TDS classification of payments to a pest control agency and to full-time consultant doctors is analysed: payments to the pest control agency were held not to be for technical services, therefore not taxable as professional fees. For consultant doctors the court applied the bilateral contractual relationship test and factors from Grant Medical Foundation, noting fixed/variable remuneration, profit share (15%/85%), one-year renewable contracts, absence of employment benefits, and requirement for doctors to obtain their own indemnity insurance; these indicia supported non-employee status for tax deduction purposes, and no question of law arises. en-us Tue, 05 Mar 2019 00:00:00 +0530 Thu, 22 Jan 2026 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376576 TDS classification of payments to a pest control agency and to full-time consultant doctors is analysed: payments to the pest control agency were held not to be for technical services, therefore not taxable as professional fees. For consultant doctors the court applied the bilateral contractual relationship test and factors from Grant Medical Foundation, noting fixed/variable remuneration, profit share (15%/85%), one-year renewable contracts, absence of employment benefits, and requirement for doctors to obtain their own indemnity insurance; these indicia supported non-employee status for tax deduction purposes, and no question of law arises. Case-Laws Income Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376576