Applicability of TDS deduction from Doctors Engaged by Hospital: Kerala HC Directs to Dispose of Income Tax Appeal of Amrita Institute of Medical Science

The Kerala High Court directed the disposal of an income tax appeal filed by Amrita Institute of Medical Science regarding the applicability of TDS (Tax Deducted at Source) deduction from doctors engaged by the hospital. The core issue is whether the relationship between the hospital and the visiting doctors constitutes an employer-employee relationship or an independent professional engagement, which would determine the applicability of TDS provisions. The court's directive seeks a timely resolution of this tax dispute.