TaxTMI 
TaxTMI 
2012 (8) TMI 459
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....and interest charged u/s.201(1A) of Rs.1,03,880/- of the Income Tax Act?" 3. The facts involved in the appeal are that the premises of respondent assessee which is a hospital was subjected to a survey under section 133A of the Income Tax Act, 1961, ('the Act' for sake of brevity). The Assessing Officer found that in respect of 15 doctors who were rendering services at the assessee hospital, the tax under section 194J of the Act was being deducted by the assessee by treating the payments made to those doctors as professional fees. On the basis of the terms of agreement between the hospital and the doctors, the Assessing Officer held that there existed a relationship of employer and employee and payments made to the doctors were in the natur....
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....tors who were the employees and in respect of payment to them the tax was being deducted at source under section 192 of the Act and was regularly paid. The professional tax and provident fund amounts were also deducted from their salaries. The 15 doctors in question against whom the Assessing Officer concluded that there was a shortfall of T.D.S. by virtue of non-compliance of section 192 were another set of doctors giving their services at the hospital. The facts on record before the Tribunal further indicated that the employee-doctors were eligible for gratuity and were covered under the provident fund scheme, they were eligible for casual leaves and sick leaves and were governed by general service rules. As against that, the 15 consultan....
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.... in case of agreement with the 'consultant doctors'. (c) An 'employee doctor' is entitled for Medical Benefit and Personal Accident Benefit provided by the assessee as per the policy of the hospital. Contrary to this there is no such benefit granted to the 'Consultant Doctors'. (d) There is a specific mention of General Service Rules & Regulation to govern the service matters, but in the agreement of FGCs they are not governed by such Rules and Regulations, rather they were confined within the terms of the agreement. (e) For `Employee Doctors' the employment is full-time employment and they are not entitled for any other full time employment or private practice. On the other hand consultant doctors are free to do any other job. (f) In c....