On appeal by the revenue\u00a0 the Court held that where consultant\/honorary doctors engaged by the assessee-hospital were free to practice elsewhere, did not receive fixed monthly remuneration, were not covered by PF\/ESIC, nor bound by service rules or fixed timings, the relationship was not of employer-employee. Their remuneration was assessable as \u201cprofessional fees\u201d and not \u201csalary\u201d. Accordingly, tax was rightly deducted under section 194J and not u\/s 192. The doctors themselves declared the receipts under the head \u201cIncome from business or profession\u201d. Following CIT (TDS) v. Grant Medical Foundation (2015) 375 ITR 49 (Bom.),(HC) \u00a0it was held that no substantial question of law arises. As regards the annual maintenance contract the matter is remanded to the ITAT for fresh adjudication on whether payments fell under s.194C or s.194J. )( ITXA Nos. 2166, 2448, 2451, 2612, 2758 of 2018 & ITXA No. 605 of 2020, dt. 15-9-2025. (AY. 2007-08 to 2012-13)<\/p>\n
\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 192 : Deduction at source \u2013 Salary – Consultant doctors \u2013 No employer-employee relationship \u2013 TDS deductible u\/s 194J \u2013 Income from business or profession-No substantial question of law – Contract \u2013 Annual Maintenance Contracts (AMCs) \u2013 Whether technical services \u2013 Matter remanded to the Tribunal to verify the contract . [S. 133A, 194C , 194J, 201(1), 201(1A), 260A ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56554","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eIa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56554","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56554"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56554\/revisions"}],"predecessor-version":[{"id":56555,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56554\/revisions\/56555"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}