ITAT rules that absent employer-employee relationship between assessee-hospital and doctors, payments to full time consultant doctors qualify for tax deduction u/s 194J (for professional services) and not u/s 192 (for salary); No record to prove that full time consultant doctors were either provided with specific working hours or subject to any rules and regulations of assessee-hospital, thus no employer-employee relationship could be deduced; Terms of contract relevant, specific working works, rules & regulations, PF, gratuity benefits to doctors necessary for treating doctors as employees, absent in present case; Relies on co-ordinate bench ruling in Yashodha Super Speciality Hospital as squarely applicable to the present case; Rejects Revenue’s reliance on co-ordinate bench ruling in Wockhardt Hospitals Ltd., as distinguishable on facts : Hyderabad ITAT [RAVINDRANATH GE MEDICAL ASSOCIATES PVT. LTD. 2014 HYD]
Posted on: Fri, 11 Jul 2014 05:09:26 +0000