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2019 (3) TMI 597 - HC - Income TaxTDS u/s 194C OR 194J - payment to the pest control agency - HELD THAT:- CIT (Appeals) and the Tribunal have concurrently held that such a payment was not for any technical services provided by the agency. We do not find any error. This question therefore not considered. TDS u/s 192 or 194J - payments made by the assessee to Full Time Consultant Doctors - existence of employer-employee relationship between the assessee company and consultant doctors - categories of doctors had a fixed remuneration and variable pay - categories of doctors had a fixed remuneration and variable paybilateral relationship between the hospital and the doctors - HELD THAT:- As decided in assessee's own case [2015 (2) TMI 457 - BOMBAY HIGH COURT] significant features of the contractual relationship between the doctors and the hospital in the present case were that the hospital would provide support service where a particular patient would be treated by a doctor. The sharing was in the proportion of 15% v/s. 85% between the hospital and the doctors. Contractual tenure of these doctors was for a period of one year which would be renewable depending on the performance of the doctor to be assessed by the Medical Advisory Council of the hospital. These doctors are not entitled to benefits of leave encashment, gratuity, provident fund, superannuation benefits etc. which regular employees of the hospital are. These doctors would on their own obtain indemnity insurance. These are clear indications that the relationship was not one of employer-employee. The Tribunal has correctly applied the decision of this Court in the case of Grant Medical Foundation's case [2015 (2) TMI 457 - BOMBAY HIGH COURT] wherein the Court has laid down the propositions and principles to be applied while testing such a bilateral relationship between the hospital and the doctors. No question of law
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