Held that consultant doctors cannot be considered as employees of hospital. Provision of section 194J is applicable and not provision of section. 192 of the Act. (AY. 2011-12)
DCIT (OSD) v. Sir Hurkisondas Nurrotumdas Hospital & Research Centre. (2021) 191 ITD 429 (Mum.)(Trib.)
S. 194J : Deduction at source-Fees for professional or technical services-Remuneration to consultant doctors-Cannot be considered as employees of hospital-Provision of section 194J is applicable and not provision of section. 192 of the Act. [S. 192]