Nature of income - professional fees received by the doctor from ...

Case Laws Income Tax

December 30, 2019

Nature of income - professional fees received by the doctor from the Hospital - Taxable as salary or Income from Business or profession - There is no master-servant relationship between the assessee and the hospital. There is no vicarious liability on the company, as only the assessee is liable for any professional negligence and he has indemnified the company - Taxable as business income - Claim of expenditure allowed.

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Nature of income - professional fees received by the doctor from ...

Case Laws Income Tax

December 30, 2019

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