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I.T. AS. NOS.3812/LB AND 3813/1-13 OF 1998 versus I.T. AS. NOS.3812/LB AND 3813/1-13 OF 1998


Income Tax Ordinance 1979 Sections 16 (2) (a) (iii) and 15 (d) Salary Income Contract / Contract Assistant was a doctor and employee of a doctor, according to the contract, outdoor He was also entitled to see / check under section 16 (2) (a) (iii) of the Income-tax Ordinance, 1979, in addition to the fees paid to any doctor other than the salary to the hospital patients. Percentage share. On the basis that the AssisiC was an employee of the hospital and all its receipts were salaries for all intents and purposes, the valid contract / agreement gave the assistant / physician the right to examine private patients and was not bound by the same word. The option of the doctor who could or should not be entitled to collect fees through the hospital makes the hospital an agent of the SC / doctor and in this case the SCCC has the upper hand, therefore, it belongs to the employer and the agent. Was the doctor's agent, not the employer and servant of Hospita, therefore, The income from the profession was income and was not considered salary under the circumstances.

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