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2017 (9) TMI 1660 - HC - Income TaxTDS u/s 192 or 194J - Payment to retainers doctors - TDS liability - the assessee is running a hospital within the State of Rajasthan and they have entered into agreements with three different doctors - whether payment which was made to the professional is salary or professional fees? - relationship of employer and employee - diversified decisions - Held that:- Referring to the case in CIT v. Manipal Health Systems P. Ltd. [2015 (3) TMI 617 - KARNATAKA HIGH COURT] imposing tds liability on assessee and in Elbit Medical Diagnostics Ltd. [2010 (2) TMI 1163 - KARNATAKA HIGH COURT] the court has come to the conclusion that retainer in service are professional service and the issue was answered in favour of the assessee. Taking into consideration the evidence on record, only one view can be taken and since the view taken by the Tribunal is also contrary, if two views are possible, the view which is in favour of the assessee is to be taken and in view thereof in the present case, the issues are answered in favour of the assessee and against the Department.
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