https://www.taxtmi.com/highlights?id=96662 Payments to medical consultants were held to be for independent professional services rather than salaried employment because consultancy agreements established a principaltoprincipal relationship. The consultants retained control over manner of service, and contractual supervision measures (fixed hours, reporting, leave rules, exclusivity clauses) did not convert a contract for service into a contract of service. Where consultants declared the income in their tax returns, the payer could not be treated as an assessee in default for TDS; the appeal by revenue was dismissed accordingly. en-us Fri, 06 Feb 2026 10:10:10 +0530 Fri, 06 Feb 2026 10:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96662 Payments to medical consultants were held to be for independent professional services rather than salaried employment because consultancy agreements established a principaltoprincipal relationship. The consultants retained control over manner of service, and contractual supervision measures (fixed hours, reporting, leave rules, exclusivity clauses) did not convert a contract for service into a contract of service. Where consultants declared the income in their tax returns, the payer could not be treated as an assessee in default for TDS; the appeal by revenue was dismissed accordingly. Highlights Income Tax Fri, 06 Feb 2026 10:10:10 +0530 https://www.taxtmi.com/highlights?id=96662