https://www.taxtmi.com/caselaws?id=793550 Payments to faculty engaged as consultants or visiting teachers may constitute professional fees rather than salary where the overall relationship is an independent contract for service, not employment. Variable lecture-linked remuneration, absence of statutory employee benefits, and professional-income treatment support deduction of tax at source under section 194J rather than section 192. Working-hour restrictions, attendance requirements, leave conditions and non-compete obligations do not alone establish an employer-employee relationship. Where payments are properly characterised as professional fees and tax is deducted accordingly, default and interest consequences for alleged short deduction should not arise. 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 may constitute professional fees rather than salary where the overall relationship is an independent contract for service, not employment. Variable lecture-linked remuneration, absence of statutory employee benefits, and professional-income treatment support deduction of tax at source under section 194J rather than section 192. Working-hour restrictions, attendance requirements, leave conditions and non-compete obligations do not alone establish an employer-employee relationship. Where payments are properly characterised as professional fees and tax is deducted accordingly, default and interest consequences for alleged short deduction should not arise. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793550