Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2012 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 459 - GUJARAT HIGH COURTShortfall of T.D.S - Claim of the payment by assessee hospital to be professional fees to 15 doctors - AO held that there existed a relationship of employer and employee and payments made to the doctors were in the nature of `fixed salary and guaranteed money to consultant/doctors' - Held that:- The Tribunal took into account all the relevant aspects from the material on record that the 15 consultant-doctors in question were not entitled to any service benefits and further they were required to take professional indemnity insurance on their own to arrive at a conclusion that the consultant doctors were not getting salary, but the payment to them was in nature of professional fees. The contract with them by the assessee was one of contract `for service' and `not of service'. Therefore, tax was being rightly deducted at source under section 194J and section 192 of the Act had no application As the consultant doctors had filed their individual returns of their income showing professional fees received from the assessee and on that they had paid tax there was no loss to the Revenue. In such facts and circumstances, the Tribunal correctly concluded that charging interest was not justified - in favour of assessee.
|