TMI Blog2007 (10) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income-tax Act, 1961 (for brevity, the Act ) is directed against order dated 25.9.2006, passed by the Income Tax Appellate Tribunal, Chandigarh Bench B , Chandigarh (for brevity, the Tribunal ), in ITA No. 681/Chandi/2005, in respect of the assessment year 2004-2005. The revenue has claimed that following substantial questions of law would emerge for determination of this Court from the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-door as well as out-door patients. The assessee submitted before the Assessing Officer that the doctors who are specialist in their respective fields and visited hospital for few hours to provide medical treatment to the patients, were paid their professional fees. It was also submitted that there were no duty hours of such doctors nor there was any control exercised by the management of the ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of details of work done by such doctors, it has to be assumed that they were part-time employees of the hospital. It was further held that the payments were their remunerations/salary and the assessee-respondent was required to deduct TDS from the payment under Section 192(1) of the Act and interest under Section 201(1A) of the Act. Accordingly, a demand of ₹ 19,82,247/- was raised under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the view that there was no evidence of employer employee relationship between the visiting doctors and the assessee-respondent. It has further been found that doctors were visiting the hospital after receiving call to examine/operate the patient(s) and they were paid professional charges for that service and the income so earned had been assessed in the hands of such doctors under the head i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce any evidence to show that there was employer employee relationship. These are necessarily questions of facts and accordingly the provisions of the Act concerning TDS and interest under Section 201(1A) of the Act would not be attracted. The aforementioned view is supported by judgment of the Calcutta High Court in the case of Income Tax Officer. v. Calcutta Medical Research Institute (ITA N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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