N.R.S, Ganesan, Judicial Member. - This appeal by the revenue is directed against the order of the CIT(A)-II, Hyderabad, dated 10-12-2009 and pertains to the assessment year 2008-09. The only issue arising for consideration is deduction of tax when the amount was paid/payable to doctor.

2. Smt. Nivedita Biswas, learned Departmental Representative submitted that the assessee is a partnership firm engaging the services of doctors and treated them as consultants for the purpose of TDS under section 194J of the Income-tax Act, 1961 (the Act). According to the learned Departmental Representative as per the agreement between the assessee and the doctors, they have to work for the hospital exclusively as a full-time consultant. They are also prohibited from being (engaged in) similar services either directly or indirectly to any other hospital. The agreement was for a minimum period of two years subject to renewal after mutual discussion. Referring to the order passed by the Assessing Officer under section 201(1) of the Act, the learned Departmental Representative submitted that the doctors were paid a remuneration which is independent of the hospital charges. Therefore, the payment s