https://www.taxtmi.com/caselaws?id=390299 The Tribunal directed a re-examination of the relationship between the appellant and consultant doctors to determine if an employer-employee relationship existed, setting aside penalty proceedings under Section 271C for de novo verification. The Tribunal admitted additional evidence and remanded the matter for a fresh assessment under Sections 201(1) and 201(1A), allowing the possibility of initiating penalty proceedings again based on the new assessment. The appeals were allowed for statistical purposes, emphasizing the need for a comprehensive review of the relationship dynamics. en-us Fri, 29 Nov 2019 00:00:00 +0530 Sun, 29 Dec 2019 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390299 The Tribunal directed a re-examination of the relationship between the appellant and consultant doctors to determine if an employer-employee relationship existed, setting aside penalty proceedings under Section 271C for de novo verification. The Tribunal admitted additional evidence and remanded the matter for a fresh assessment under Sections 201(1) and 201(1A), allowing the possibility of initiating penalty proceedings again based on the new assessment. The appeals were allowed for statistical purposes, emphasizing the need for a comprehensive review of the relationship dynamics. Case-Laws Income Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390299