https://www.taxtmi.com/caselaws?id=780355 ITAT COCHIN - AT held that payments to the contested doctors were professional fees, not salaries, and therefore tax withholding under s.192 did not apply to those 50 practitioners. The Tribunal upheld the CIT(A)'s factual findings that the doctors were independent professionals (free to practice elsewhere, not entitled to PF/terminal benefits, not exclusively tied to the hospital), and found Revenue failed to rebut those findings. Reliance on precedents led to the decision against Revenue, relieving the assessee from salary-withholding characterisation for the listed doctors. en-us Mon, 27 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 16:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780355 ITAT COCHIN - AT held that payments to the contested doctors were professional fees, not salaries, and therefore tax withholding under s.192 did not apply to those 50 practitioners. The Tribunal upheld the CIT(A)'s factual findings that the doctors were independent professionals (free to practice elsewhere, not entitled to PF/terminal benefits, not exclusively tied to the hospital), and found Revenue failed to rebut those findings. Reliance on precedents led to the decision against Revenue, relieving the assessee from salary-withholding characterisation for the listed doctors. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780355