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2023 (11) TMI 395 - AT - Income TaxTDS u/s 192 or 194J - payment to the consultant-doctors and retainer-doctors - Whether there was employer- employee relation between both the parties? - as per revenue consultant-doctors/ retainer-doctors formed the core of the assessee’s business and their expertise are used to run the company and not just for support to the company - HELD THAT:- Identical facts were examined in past years as well and the judicial consensus is that the provisions of section 194J apply to the retainer-doctors and not those of section 192B of the Act after noting differences between the two types of agreements i.e. salaried doctors and doctors appointed on retainership basis. Certain clauses in contract with retainers which gave the erroneous impression to the Ld. AO of creating an employer-employee relationship has been explained by the assessee that they do not create such a relationship. The explanation of the assessee has unanimously been accepted by various judicial pronouncements. The co-ordinate bench of Delhi Tribunal in its decision rendered on 27.06.2022 in assessee’s own case [2022 (7) TMI 846 - ITAT DELHI] to hold that the provisions of section 194J of the Act are applicable to the assessee and not those of section 192 of the Income tax Act 1961 therefore, the appellant cannot be treated as an "assessee in default" in so far as the question of deducting tax at source in respect of doctors engaged as retainers and consultants was concerned. Decided in favour of assessee.
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