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In the context of doctors who visit medical institutes/nursing homes as specialists on specified dates and also on emergency basis the Calcutta Tribunal in the case of ITO v. Cacutta Medical Research (107TAX250) laid down certain yardsticks to ascertain if there was any intention of regular employment thus making the institute liable to deduct tax at source on payments to such doctors. The Bench in this case held that: –

  1. The visiting doctors were not entitled to PF and other terminal benefits such as Gratuity, leave encashment etc.
  2. The arrangement was for a limited period of one year.


The Bench further held that it was, merely a profit sharing arrangement between the parties and further since the department had accepted the income under the head ‘professional income’ it would not be open to the revenue to take a second view inconsistent with and diametrically opposite to the earlier view.

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