Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 381 - AT - Income TaxNon deduction of tax at source on payments to the hospitals - TPA - appellant prays that they have not availed any professional services as contemplated u/s. 194J - default u/s 201(1) - interest levied u/s. 201(1A) - Held that:- In view of decision of Dedicated Health Care Services TPA vs. ACIT [2010 (5) TMI 98 - BOMBAY HIGH COURT] observe that CIT(A) has rightly held that assessee was required to deduct TDS u/s.194J in respect of payments made by the assessee to the hospitals/nursing homes. Therefore issue is decided against the assessee. A.R. submitted that the only balance amount left out of ₹ 9,92,48,570 is ₹ 7,34,60,140 on which assessee is liable to pay TDS & also conceded that assessee is also liable to pay interest u/s.201(1A) on the TDS payable on ₹ 7,34,60,140 and is also liable to pay interest on the TDS payable of ₹ 89,61,485 till the date of payment of tax thereon by the deductee. D.R. has no objection to that extent subject to the condition that assessee should furnish the requisite certificates as per CBDT Circular No.8 of 2009 dated 24.11.2009 - restore the issue to the file of AO with a direction to calculate the TDS payable by the assessee and the liability of interest u/s.201(1A) subject to the observations made hereinabove after giving due opportunity of hearing and also considering such evidences as may be produced by the assessee before him. In favour of assessee.
|