https://www.taxtmi.com/highlights?id=92623 The HC affirms the ITAT's conclusion that full-time consultant/honorary doctors engaged by the petitioner do not constitute employees, so amounts paid to them fall within the ambit of section 194J rather than salary withholding; factors included absence of fixed remuneration, freedom to practice elsewhere, lack of statutory benefits and supervisory control, and the doctors' own tax treatment as business/professional income. However, the HC set aside the ITAT's treatment of payments under the annual maintenance contracts (AMCs) and remanded that issue to the ITAT for fresh fact-finding to determine, contract-by-contract, whether TDS should have been deducted under section 194C or section 194J. en-us Thu, 18 Sep 2025 08:30:35 +0530 Thu, 18 Sep 2025 08:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92623 The HC affirms the ITAT's conclusion that full-time consultant/honorary doctors engaged by the petitioner do not constitute employees, so amounts paid to them fall within the ambit of section 194J rather than salary withholding; factors included absence of fixed remuneration, freedom to practice elsewhere, lack of statutory benefits and supervisory control, and the doctors' own tax treatment as business/professional income. However, the HC set aside the ITAT's treatment of payments under the annual maintenance contracts (AMCs) and remanded that issue to the ITAT for fresh fact-finding to determine, contract-by-contract, whether TDS should have been deducted under section 194C or section 194J. Highlights Income Tax Thu, 18 Sep 2025 08:30:35 +0530 https://www.taxtmi.com/highlights?id=92623