Consultants and honorary doctors held non-employees; payments treated under section 194J, AMCs remanded to decide 194C or 194J

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....The HC affirms the ITAT's conclusion that full-time consultant/honorary doctors engaged by the petitioner do not constitute employees, so amounts paid to them fall within the ambit of section 194J rather than salary withholding; factors included absence of fixed remuneration, freedom to practice elsewhere, lack of statutory benefits and supervisory control, and the doctors' own tax treatment as business/professional income. However, the HC set aside the ITAT's treatment of payments under the annual maintenance contracts (AMCs) and remanded that issue to the ITAT for fresh fact-finding to determine, contract-by-contract, whether TDS should have been deducted under section 194C or section 194J.....