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2014 (6) TMI 526 - AT - Income TaxTDS deducted u/s 194J instead u/s 192 of the Act Doctors treated as consultants Assessee in default u/s 201(1) and 201(1A) of the Act - Held that:- Following Deputy Commissioner of Income-tax Versus Yashoda Super Speciality Hospital [2010 (6) TMI 642 - ITAT HYDERABAD] - the assessee has engaged the services of the doctors on the basis of the agreement - There is no timeframe for working of the doctors - The doctors are given their choice of time to come to the hospital and treat the patients - they are not in the roll of PF as employees of the assessee - the assessee collects the fees from the patients and after deducting Rs.2,500 per month for utilising the infrastructure facilities and Rs.1,500 of the survey fees, the remaining amount was paid to the doctors - The doctors are not entitled to take any gratuity, bonus etc. -They will only be paid fees for the services rendered by them, through a structured agreement. No specific working hours are prescribed to the professionals - For the purpose of treating the doctors as employees, they should be given specific assignment - There should be specific working hours, rules and regulations and they should be on the roll for PF as employees - They shall be given leave as per statutory provisions besides gratuity etc. - These factual aspects which are essential to treat the doctors as employees are absent, thus, the doctors engaged by the assessee are to be treated as consultants, only for rendering professional services - there is no employer and employee relationship existing - CIT (A) has rightly held that tax has to be deducted u/s 194J and not u/s 192 of the Act thus, there is no infirmity in the order of the CIT(A) Decided against Revenue.
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