New User / Regiser - Forget password
Dedicated Health Care Services TPA (India) Pvt. Ltd. and others Versus Assistant Commissioner of Income Tax and others - 2010 (5) TMI 98 - BOMBAY HIGH COURT
Tax Deducted at Source (TDS) u/s 194J liability of TPA - whether, while making payments to hospitals TPAs are required to deduct tax at source under the provisions of Section 194J meaning of professional services - Circular 8/2009 dated 24 November 2009 - Held that a hospital by itself, being an artificial entity, or a corporate enterprise which conducts the hospital is not a medical professional. - when it imposed an obligation under Section 194J to deduct tax, Parliament imposed that obligation on any person (not being an individual or a Hindu Undivided Family) who is responsible for paying to a resident any sum by way of fees for professional services and the expression professional services has been defined to mean services rendered by a person in the course of carrying on inter alia the medical profession. Where the provision of medical services takes place within the institutional framework of a hospital, services are rendered as part of an umbrella of services provided by the ho ....... - .......