https://www.taxtmi.com/caselaws?id=778549 The HC upheld the ITAT's conclusion that consultant/honorary doctors are not employees of the hospital and payments to them fall under section 194J, noting probationary appointment, absence of fixed remuneration or supervisory control, freedom to practice elsewhere, no PF/ESIC or perquisites, and that the doctors report income as business/profession. The HC set aside the ITAT's treatment of TDS on AMC payments and remanded that issue to the ITAT for independent fact-finding on whether individual AMCs attract section 194C or section 194J. en-us Mon, 15 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778549 The HC upheld the ITAT's conclusion that consultant/honorary doctors are not employees of the hospital and payments to them fall under section 194J, noting probationary appointment, absence of fixed remuneration or supervisory control, freedom to practice elsewhere, no PF/ESIC or perquisites, and that the doctors report income as business/profession. The HC set aside the ITAT's treatment of TDS on AMC payments and remanded that issue to the ITAT for independent fact-finding on whether individual AMCs attract section 194C or section 194J. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778549