TDS on Payment to doctors under fixed salary and guarantee money scheme

ITO (TDS-1), Ahmedabad Vs. Apollo Hospitals International Ltd (2011-TIOL-59-ITAT-MUM)

Facts:

• The assessee engaged doctors on fixed salary and guarantee money scheme (FCG). The AO took the view that these doctors were employees of the assessee in view of the stipulation of the agreements between the assessee and the doctors
• The AO held that the assessee could have deducted TDS on the payments as per the provisions of section 192 . Accordingly,,

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