No employer-employee relationship exists if doctors were paid on basis of number of patients attended: ITAT

INCOME TAX : Where remuneration paid to consultant doctors engaged by assessee-hospital varied from month-to-month owing to services rendered and number of patients attended by them and, further, these doctors were not entitled to any leave, provident fund, gratuity, bonus etc. and were not subject to retirement from services, said doctors could not be construed as employees of assessee-hospital and, consequently, payment made to them attracted section 194J and not section 192

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