https://www.taxtmi.com/caselaws?id=60644 The Tribunal determined that visiting Doctors at a Hospital-cum-Nursing Home were not employees of the Institute but independent professionals. As such, payments to them were not subject to TDS under section 192 of the Income-tax Act. Penalties imposed under sections 201(1) and 201(1A) were invalidated, as the relationship did not constitute an employer-employee arrangement. The Tribunal emphasized the distinction between employees and independent contractors, citing relevant legal precedents. The decision upheld the CIT (Appeals) order, affirming the Institute's position regarding the visiting Doctors' status and payment treatment. en-us Mon, 01 Nov 1999 00:00:00 +0530 Fri, 07 Jan 2011 13:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60644 The Tribunal determined that visiting Doctors at a Hospital-cum-Nursing Home were not employees of the Institute but independent professionals. As such, payments to them were not subject to TDS under section 192 of the Income-tax Act. Penalties imposed under sections 201(1) and 201(1A) were invalidated, as the relationship did not constitute an employer-employee arrangement. The Tribunal emphasized the distinction between employees and independent contractors, citing relevant legal precedents. The decision upheld the CIT (Appeals) order, affirming the Institute's position regarding the visiting Doctors' status and payment treatment. Case-Laws Income Tax Mon, 01 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60644