Dismissing the appeal of the revenue the Court held that there existed no relationship of employer and employee between the assessee and the consultant doctors employed in the hospital. Hence the provisions of section 192 were not applicable. FollowedCIT (TDS) v. Grant Medical Foundation (Ruby Hall Clinic) ( 2015) 375 ITR 49 (Bom)  (HC) .Payments made to HTMT/HGS Ltd., towards call centre expenses for providing the customer information pertaining to the hospital and fixing appointments, Tribunal is justified in holding that tax was correctly deducted at source under S. 194C . Service charges paid for supplying the drugs correctly deducted the tax at source u/s. 194C. .Reimbursement of expenses of  services of Managers of another organisation utilised, not liable to deduct tax at source .