https://www.taxtmi.com/highlights?id=66121 Taxability of Hospital income in the hands of Doctor - ‘salary’ or ‘professional income’ - The fact that the remuneration paid is variable, and the doctors are not entitled for any statutory benefits also points to the absence of an employer-employee relationship. The mere presence of rules and regulations do not, in my considered view, lead to a conclusion of a contract of service. - mere existence of an agreement that indicates some measure of regulation of the service of the doctors, cannot lead to a conclusion that they are salaried employees. - HC en-us Tue, 18 Oct 2022 18:46:33 +0530 Tue, 18 Oct 2022 18:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66121 Taxability of Hospital income in the hands of Doctor - ‘salary’ or ‘professional income’ - The fact that the remuneration paid is variable, and the doctors are not entitled for any statutory benefits also points to the absence of an employer-employee relationship. The mere presence of rules and regulations do not, in my considered view, lead to a conclusion of a contract of service. - mere existence of an agreement that indicates some measure of regulation of the service of the doctors, cannot lead to a conclusion that they are salaried employees. - HC Highlights Income Tax Tue, 18 Oct 2022 18:46:33 +0530 https://www.taxtmi.com/highlights?id=66121