Section 194J TDS on fees to Doctors engaged as Retainers & Consultants

ACIT Vs Escort heart Institute and Research Centre Ltd (ITAT Delhi)

The appellant during the period under consideration was engaged in the business of providing healthcare services in various fields namely diabetic, renal and ophthalmology. For running its operations, the appellant had engaged doctors in three categories i.e. on-roll, retainers and consultants. The last two categories consisted of independent professionals who rendered services to the appellant, governed by their respective contracts/agreements and payments

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