Relationship between a hospital and employee depend on terms of contract between them to determine 192 or 194J applicability

CA Prarthana Jalan On perusal of the order passed by the Tribunal in case of DCIT Vs. M/s Wockhardt Hospitals Ltd., (supra) it is to be seen that service agreement entered in case of M/s Wockhardt Hospitals Ltd., clearly establishes an employer and employee relationship since Doctors are governed by the service rules of the hospital and the Doctors are liable for retirement on attaining the age of 58 years. Further, monthly payment is not relating to the number of patients treated by them whereas in case of the assessee before us neither there is any age of retirement for the full time consu...