Order

29/07/2021 Defects pointed by the office are waived.

Appellants have filed the appeals raising following substantial questions of law:

“(i) Whether ld. ITAT is justified in holding that the payment to doctors engaged on regular and full time basis was in the nature of professional fees u/s 194J and not salary u/s 192 of Income Tax Act, 1961?

(ii) Whether ld. ITAT is justified in holding that employer- employee relationship does not exist between the assessee company and doctors providing regular &

services?

(iii) Whether ld. ITAT is justified in not appreciating the facts that it is not necessary that an employer shall made restrictions on professional practice of its employee even as per Section 17(2) Explanation-3 of Income Tax Act, 1961 one or more employer are possible in a single person’s case?”

Learned counsel for the respondent has submitted that the issue involved in the present cases is no longer res-integra. The appeals are liable to be dismissed in view of the decision given by Division Bench of this Court at Jaipur Bench in Escorts Heart Institute & Research Centre LTD. Vs. Deputy Commissioner of Income Tax (D.B. Income Tax Appeal Nos.8 and 9 of

2014 decided on 13.09.2017