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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Penalty u/s 271C - Payment to Doctors - Employer / Employee ...

Case Laws     Income Tax

December 29, 2019

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 professional services to assessee which satisfies requirement of a visiting doctor, undoubtedly, it cannot be held that relationship between assessee and the concerned doctors were that of employee-employer and no demand could be raised under section 201(1) and 201(1A) of the Act. O

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