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2014 (8) TMI 678 - HC - Income TaxDoctors to be treated as employees or not Application of section 192 - Whether the doctors are employees of the assessee or not, if so, payment made to the doctors are treated to be salaries so as to attract the provisions of section 192 of the Income-tax Act Held that:- Reading the agreement as a whole, both the authorities below observed that the existence of one prohibitory clause does not change the basic character of the relationship between the assessee and the doctors concerned - the Tribunal rightly found that there is no employer and employee relationship and the payment cannot be treated to be salaries and deduction cannot be made u/s 192 - the application of law depends upon the appreciation of facts the order of the Tribunal is upheld Decided against Revenue.
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