2007 (10) TMI 632

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....al, Advocate, ORDER M.M. KUMAR, J. This appeal filed under Section 260A of the Income-tax Act, 1961 (for brevity, 'the Act') is directed against order dated 25.9.2006, passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh (for brevity, 'the Tribunal'), in ITA No. 681/Chandi/2005, in respect of the assessment year 2004-2005. The revenue has claimed that following su....

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....'. The assessee was making payments to those doctors who were called for treatment for in-door as well as out-door patients. The assessee submitted before the Assessing Officer that the doctors who are specialist in their respective fields and visited hospital for few hours to provide medical treatment to the patients, were paid their professional fees. It was also submitted that there were no dut....

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....hat in the absence of any bill submitted by the doctors for payment and nonmaintenance of details of work done by such doctors, it has to be assumed that they were part-time employees of the hospital. It was further held that the payments were their remunerations/salary and the assessee-respondent was required to deduct TDS from the payment under Section 192(1) of the Act and interest under Sectio....

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....appeal filed by the revenue, the Tribunal upheld the order of the CIT (A) by expressing the view that there was no evidence of employer employee relationship between the visiting doctors and the assessee-respondent. It has further been found that doctors were visiting the hospital after receiving call to examine/operate the patient(s) and they were paid professional charges for that service and th....