https://www.taxtmi.com/caselaws?id=793550 Payments to faculty engaged as consultants or visiting teachers are characterised by the real nature of the relationship, not by labels or administrative controls. The note applies the distinction between a contract of service and a contract for service: working-hour limits, attendance rules, leave conditions and non-compete restraints do not by themselves create employment where the engagement otherwise reflects independent professional service. Variable remuneration linked to lectures, absence of statutory employee benefits, and treatment of the receipts as professional income under section 44ADA are treated as indicators of professional fees. On that analysis, tax is deductible under section 194J rather than section 192, and the assessee is not to be treated as in default under sections 201(1) and 201(1A). en-us Tue, 16 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 13:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793550 Payments to faculty engaged as consultants or visiting teachers are characterised by the real nature of the relationship, not by labels or administrative controls. The note applies the distinction between a contract of service and a contract for service: working-hour limits, attendance rules, leave conditions and non-compete restraints do not by themselves create employment where the engagement otherwise reflects independent professional service. Variable remuneration linked to lectures, absence of statutory employee benefits, and treatment of the receipts as professional income under section 44ADA are treated as indicators of professional fees. On that analysis, tax is deductible under section 194J rather than section 192, and the assessee is not to be treated as in default under sections 201(1) and 201(1A). Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793550