Home Highlights June 2014 Year 2014 This

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1. TDS u/s 194C or 192 - existence of employer and employee relationship between the doctors and hospital - fact remains that as per details filed by the assessee,...

2. TDS u/s 192 or 194J - payment to the consultant-doctors and retainer-doctors - Whether there was employer- employee relation between both the parties? - Certain clauses...

3. TDS u/s 192 OR 194J - payment to Hospital Based Consultants (HBCs) / Doctors - Employee employer relationship exists or not - TDS was rightly deducted u/s 194J.

4. TDS u/s 192 or 194J - There was no specific timing and attendance record maintained by hospital with respect to such doctors and this category of doctors was not be...

5. TDS u/s 192 or 194J - professional doctors / Honorary Consultants - the real intention of the parties in the present case is appointment of consultants and not to create...

6. Penalty u/s 271C - Payment to Doctors - Employer / Employee relationship or not - AO directed to verify the facts - If it is found that these doctors were providing...

7. TDS on payment made doctors drawing variable pay with or without contract - doctors drawing fixed plus variable pay - TDS required to be deducted u/s 194J and...

8. Non deduction of TDS on payment for professional fees as towards directors salary - Unless employee employer relationship exists, no TDS u/s 194J before 1.7.2012 - AT

9. TDS u/s 194J or 192 - payments made to doctors who are regular employees of the hospital - it is not a case of employer-employee relationship between the assessee and...

10. Taxability of Hospital income in the hands of Doctor - ‘salary’ or ‘professional income’ - The fact that the remuneration paid is variable, and the doctors are not...

11. TDS u/s 194J OR 192 - TDS on on-roll doctors, retainer doctors and consultant doctors - the provisions of section 194J are applicable to the assessee and not those of...

12. Retainership fess - no relationship of an employer & employee - The fees received by assessee did not fall under the category of “Salary” but required to be taxed as...

13. TDS liability - u/s 192 or 194J - salary or professional fee - the benefits of an employer / employee relationship which are normally available, do not apply to the...

14. Doctors to be treated as employees or not – Tribunal rightly found that there is no employer and employee relationship and the payment cannot be treated to be salaries...

15. TDS u/s 192 - employee of Mahatma Gandhi University, kerala - The salary, pension and retirement benefits are paid from the consolidated fund of the state government...