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2012 (5) TMI 134 - AT - Income TaxDisallowance of payments made to professionals on non-deduction of tax at source – Held that:- As there is no mention of any other medical consultancy receipts, i.e., apart from surgery income (being at Rs. 28.50 lacs out of total receipt of Rs. 34.74 lacs for the financial year 2005-06) the matter without any clear finding on facts cannot be concluded as there has been no examination on this vital aspect of the matter which as it transpire would be decisive - no doubt physicians/doctors have been hired but the nature of the services rendered by them are whether facilitative or on independent stand alone basis need to looked - restore the matter back to the file of the assessing authority for an examination and issue of the consequential finding/s – in favour of assessee.
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