Even if a doctor carries out his activities on a large scale by hiring other doctors in his nursing home, his activity will be 'profession' and not 'business' unless he becomes a passive entrepreneur in relation to services. The fact that physicians/doctors have been hired is not relevant. What is relevant and crucial is the nature of the services rendered by them (hired doctors), whether facilitative or substantially so, or on independent, standalone basis, or substantially so. It is only in the latter case that the nursing home acquires the character of a business enterprise -SUNIL CHANDAK v. ITO [2012] 21
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