https://www.taxtmi.com/caselaws?id=786121 Characterisation of payments to medical consultants as salary or professional fees was determined by analysing consultancy agreements and actual working arrangements. The tribunal accepted that consultants operated on a principaltoprincipal basis, exercised discretion over manner of service, and were bound only by contract terms; supervisory conditions and restricted hours did not convert a contract for service into a contract of service. Where consultants had declared professional income in their returns, the payer could not be treated as an assessee in default under the proviso to section 201, and the revenue appeal was dismissed. en-us Wed, 04 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786121 Characterisation of payments to medical consultants as salary or professional fees was determined by analysing consultancy agreements and actual working arrangements. The tribunal accepted that consultants operated on a principaltoprincipal basis, exercised discretion over manner of service, and were bound only by contract terms; supervisory conditions and restricted hours did not convert a contract for service into a contract of service. Where consultants had declared professional income in their returns, the payer could not be treated as an assessee in default under the proviso to section 201, and the revenue appeal was dismissed. Case-Laws Income Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786121