Disallowance of expenses from Fees for Professional Services

My query is about  disallowance of expenses from Fees from Professional Service.

An assessee is in 'specified profession' (doctor, artist, etc)  He has been contracted for 3 years for his professional service,   this professional service has to be provided regularly (i mean everyday except holiday). He is providing his professional service to other also on very short basis (for just few days of a year, almost one day to one client, providing service to such four to five clients a year). He is getting fees for his professional service for his 3 year contract, after tax deducted u/s. 194J. So this assessee is getting all of his income from Fees for professional services. He is claiming some expenses from fees he is getting for his 3 year contract.  Now my questionan is, can ITO disallow this expenses by assuming that, there is employee-employer relationship between them, as the service has been provided on regular basis, at premises of contractee (to whom service has been provided), by using all the equipments of contractee. Can ITO call this salary from contractee instead of Fees for professional services ?