2014 (8) TMI 678

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..... ax Act – Held that:- Reading the agreement as a whole, both the authorities below observed that the existence of one prohibitory clause does not change the basic character of the relationship between the assessee and the doctors concerned - the Tribunal rightly found that there is no employer and employee relationship and the payment cannot be treated to be salaries and deduction cannot be made u/ .....

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..... ibunal that there existed no relationship of employer and employee between the assessee and the consultant doctors, employed in the hospital, can be said to be based on material on record ? The whole issue involved in this matter is whether the doctors are employees of the assessee or not, if so, payment made to the doctors are treated to be salaries so as to attract the provisions of section .....

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..... he existence of one pro- hibitory clause, as stated above, does not change the basic character of the relationship between the assessee and the doctors concerned. On facts, the Tribunal found that there is no employer and employee relationship and their payment cannot be treated to be salaries and, as such, deduction can- not be made under section 192 of the Income-tax Act. We are of the view that .....

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