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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 t ....... - .......


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