Consultant Doctors cannot be treated as employee for TDS deduction

DCIT Vs Hurkisondas Nurrotumdas Hospital & Research Centre (ITAT Mumbai) Going by the factual matrix as enumerated in the preceding paragraphs, it could be noted that the terms of arrangement with consultant Doctors was different from employee-doctors. The consultant doctors were paid based on the services rendered by them and on the basis of doctors’ fees collected by the hospital from the patients. The same is evident from the fact that the payment made to these doctors vary significantly in each month. This was so because fees payable to them was linked to services rendered and patien...