https://www.taxtmi.com/highlights?id=70048 TDS u/s 194C or 192 - existence of employer and employee relationship between the doctors and hospital - fact remains that as per details filed by the assessee, consultant doctors are not governed by said rules and are independent. AO is completely erred in coming to the conclusion that there is an employer and employee relationship between consultant doctors and appellant company and remuneration paid to said doctors is salary which attracts provisions of section 192. - AT en-us Wed, 31 May 2023 10:14:04 +0530 Thu, 01 Jun 2023 23:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70048 TDS u/s 194C or 192 - existence of employer and employee relationship between the doctors and hospital - fact remains that as per details filed by the assessee, consultant doctors are not governed by said rules and are independent. AO is completely erred in coming to the conclusion that there is an employer and employee relationship between consultant doctors and appellant company and remuneration paid to said doctors is salary which attracts provisions of section 192. - AT Highlights Income Tax Wed, 31 May 2023 10:14:04 +0530 https://www.taxtmi.com/highlights?id=70048