Home Highlights February 2019 Year 2019 This

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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. 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...

3. 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...

4. 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

5. 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,...

6. 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...

7. 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...

8. TDS u/s 192 or 194J - payment in respect of doctors engaged as retainers and consultants - distinction between a "contract for service" and a "Contract of service" - the...

9. 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...

10. 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...

11. Tax deducted at source - remuneration paid to consultant Doctors employed by the hospital - doctors are not entitled to gratuity, PF, LTA and other terminal benefits -...

12. TDS u/s 194J - payments made to retired professors, doctors, teaching personnel’s etc. - the relationship between the teachers so employed and the employer is seen to...

13. TDS u/s 192 or u/s 194J - it is not a case of employer-employee relationship between the assessee-appellant and the doctors – Deduction u/s 194J is applicable, which...

14. TDS u/s 192 or 194J - there was employee and employer relationship between the college teachers/lecturers/staff - payments made to teachers/ lecturers/ staff by the...

15. TDS - u/s 194J and u/s 195 - payment by way of reimbursement to member companies, allowances paid to resident and non-resident personnel and payment to foreign agents -...