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2013 (5) TMI 718 - AT - Income TaxNon deduction of TDS u/s 194J - TPA - payments made to hospitals towards claims for insurance policy holders of insurance companies as their facilitator under the Third Part Administrator Agreement with the Insurance Companies - demand u/s 201(1) and 201(1A) - Held that:- As decided in assessee's own case [2010 (5) TMI 98 - BOMBAY HIGH COURT] the services rendered by the hospitals are in the course of carrying of the medical profession. Hence, it is not possible to accept the submission that TPAs, when they make payments to hospitals are not liable to deduct tax at source under the provisions of section 194-J. Three appeals of the assessee are dismissed.
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