No Employer-Employee Relationship Between Diagnostic Firm and Consultant Doctors; TDS Under S. 194J Valid: ITAT

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No Employer-Employee Relationship Between Diagnostic Firm and Consultant Doctors; TDS Under S. 194J Valid: ITAT

Direct Tax

Published on

10/02/2026

By Mariya Paliwala

No Employer-Employee Relationship Between Diagnostic Firm and Consultant Doctors; TDS Under S. 194J Valid: ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld that payments made by a diagnostic company to its consultant doctors are liable for tax deduction at source (TDS) under Section 194J of the Income Tax Act, and not under Section 192. The bench of Anubhav Sharma (Judicial Member) and Manish Agarwal (Accountant…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

No Employer-Employee Relationship Between Diagnostic Firm and Consultant Doctors; TDS Under S. 194J Valid: ITAT

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