Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Doctors to be treated as employees or not – Tribunal rightly ...

Case Laws     Income Tax

August 23, 2014

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 and deduction cannot be made u/s 192 - HC

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. TDS on fee paid to doctors – Doctors treated as consultants – there is no employer and employee relationship existing - tax has to be deducted u/s 194J and not u/s 192 - AT

  4. 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,...

  5. 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.

  6. Levy of service tax - Employees were deputed to the assessee - receiving services from the overseas company FFECJ through Dispatch Agreement and Secondment Agreement in...

  7. 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...

  8. 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...

  9. Taxable service or not - providing commission on profit to one of the directors - existence of employer/employee relationship or not - The Tribunal held that the...

  10. 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...

  11. Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - GST is not...

  12. Nature of services - Professional services or existence of employee / employer relationship - The letters of appointment and the termination letter produced before us...

  13. Supply of service or not - bus transportation facility provided to the employees - perquisites provided by the ‘employer’ to the ‘employee’ in terms of contractual...

  14. Manpower recruitment or supply agency service - deputation of employees - To provide general back office and operational support to such group companies situated...

  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...

 

Quick Updates:Latest Updates