https://www.taxtmi.com/caselaws?id=409616 The Tribunal upheld the decision that Hospital Based Consultants were not to be treated as employees for tax purposes under Section 192 of the Income Tax Act, 1961. The payments made to consultants were considered reimbursement or professional fees requiring TDS deduction under Section 194J, not salary payments under Section 192. The Tribunal found no employer-employee relationship between the hospital and the consultants, leading to the dismissal of the revenue's appeal. The hospital was not liable to deduct tax under Section 192 and was not treated as an assessee-in-default. en-us Mon, 12 Jul 2021 00:00:00 +0530 Tue, 13 Jul 2021 10:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409616 The Tribunal upheld the decision that Hospital Based Consultants were not to be treated as employees for tax purposes under Section 192 of the Income Tax Act, 1961. The payments made to consultants were considered reimbursement or professional fees requiring TDS deduction under Section 194J, not salary payments under Section 192. The Tribunal found no employer-employee relationship between the hospital and the consultants, leading to the dismissal of the revenue's appeal. The hospital was not liable to deduct tax under Section 192 and was not treated as an assessee-in-default. Case-Laws Income Tax Mon, 12 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409616