Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Doctors to be treated as employees or not – Tribunal rightly ...

Income Tax

August 23, 2014

Doctors to be treated as employees or not – 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 - HC

View Source

 


 

You may also like:

  1. TDS on fee paid to doctors – Doctors treated as consultants – there is no employer and employee relationship existing - tax has to be deducted u/s 194J and not u/s 192 - AT

  2. TDS u/s 192 OR 194J - payment to Hospital Based Consultants (HBCs) / Doctors - Employee employer relationship exists or not - TDS was rightly deducted u/s 194J.

  3. Penalty u/s 271C - Payment to Doctors - Employer / Employee relationship or not - AO directed to verify the facts - If it is found that these doctors were providing...

  4. TDS u/s 194C or 192 - existence of employer and employee relationship between the doctors and hospital - fact remains that as per details filed by the assessee,...

  5. TDS u/s 192 or 194J - payment to the consultant-doctors and retainer-doctors - Whether there was employer- employee relation between both the parties? - Certain clauses...

  6. Demand of service tax on the amount of reimbursement of payroll cost for the expatriate employees deputed - to ascertain whether the employer employee relation exists,...

  7. Tax paid by the employer on the salary/remuneration of the employee - Section 17(2) - such payment was to be excluded from the income of the employees - AT

  8. Taxability of Hospital income in the hands of Doctor - ‘salary’ or ‘professional income’ - The fact that the remuneration paid is variable, and the doctors are not...

  9. TDS u/s 192 or 194J - There was no specific timing and attendance record maintained by hospital with respect to such doctors and this category of doctors was not be...

  10. Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - GST is not...

 

Quick Updates:Latest Updates