Taxability of Hospital income in the hands of Doctor - ‘salary’ ...

Doctors' Income from Hospitals Classified as Professional, Not Salary; No Employer-Employee Relationship Found.

October 18, 2022

Case Laws Income Tax HC

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 entitled for any statutory benefits also points to the absence of an employer-employee relationship. The mere presence of rules and regulations do not, in my considered view, lead to a conclusion of a contract of service. - mere existence of an agreement that indicates some measure of regulation of the service of the doctors, cannot lead to a conclusion that they are salaried employees. - HC

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Taxability of Hospital income in the hands of Doctor - ‘salary’ ...

Doctors' Income from Hospitals Classified as Professional, Not Salary; No Employer-Employee Relationship Found.

October 18, 2022

Case Laws Income Tax HC

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