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2023 (8) TMI 910 - AT - Income TaxLevying interest on late payment of TDS u/s. 201(1A) - Assessee is a Third Party Administrator for insurance companies and made payments to various hospitals under cashless scheme on behalf of the insurance companies - Intimation u/s. 154 read with section 200A of the Act charged interest on late payments of TDS u/s. 201(1A) - Ld. Commissioner held that section 194J applies to the payments made by the petitioners to juristic or corporate entities that are providing professional services and the provisions of section 194J are clearly applicable in Third Party Administrator (TPA) cases - HELD THAT:- As all the contentions of the Assessee raised before the ld. Commissioner have been properly considered by the first appellate authority in the impugned order and even otherwise we do not find any reason and/or material to contradict the decision made by the ld. Commissioner on the merits of the issue. Hence, the impugned order does not call for any interference on this count. Decided against assessee.
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