TDS u/s 194J and not u/s 192B applicable on payment made to Consultant/Retainer Doctors

DCIT Vs Fortis Hospital Ltd (ITAT Delhi)

Conclusion: No TDS under Section 192B on payments made to consultant doctors and retainer doctors as the provisions of section 194J applied to the retainer-doctors and not those of section 192B after noting differences between the two types of agreements i.e. salaried doctors and doctors appointed on retainership basis and the certain clauses in contract with retainers which gave the erroneous impression to AO of creating an employer-employee relationship had been exp

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