TMI Blog2022 (2) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... other specialized testing laboratory. TSPs are not under obligation to send every sample for testing to the assessee unless the patients/customers specifically ask the TSPs to send the samples to the assessee for testing. The assessee is remunerated for the testing services provided to the TSPs at an agreed rate. The assessee raises periodical invoices on the TSPs. The TSPs make payment to the assessee after deducting TDS under section 194J of the Act for rendering professional services. What emanates from the submissions made by ld. AR and the supporting documents is, it is the TSPs who are the payers and not the assessee. The assessee is a recipient of the amount for providing testing services to the TSPs. The assessee receives the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Years 2009-10 to 2012-13 are directed against the orders of Commissioner of Income Tax (Appeals)-14, Mumbai [hereinafter referred to as the CIT(A) ] passed under section 201(1) 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as the Act ). Since, identical issue is involved in all these five appeals by the Revenue, these appeals are taken up together for adjudication and are disposed off vide this common order. 2. Before we proceed to decide these appeals on merit it would be imperative to bring on record that the appeals of the Revenue in ITA No. 5389 5390/Mum/2013 for the AYs 2009-10 2010-11, respectively were first decided by the Tribunal vide order dated 31.03.2015. Hence, these two appeals are in second r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viders, insurance service providers, home service providers, hospitals, clinics and small entrepreneurs. The assessee enters into an agreement with TSPs. As per the terms and conditions of the agreement, the TSPs collects the samples from the patients and sends the same to the assesssee for testing. The assessee raises periodical invoices on the TSPs against which the TSPs make payment to the assessee after deducting Tax at Source (TDS) under section 194J of the Act. The ld. Counsel pointed that as per the terms of agreement TSPs are not under obligation to send all the collected samples for testing to the assessee. The TSPs may get the samples tested through any other specialized testing laboratory. It is only when the patients insist that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted. (ii) There is no principal-agent relationship between the assessee and TSPs, therefore, section 194 of the Act does not apply. (iii) Different price provided to TSPs does not amount to commission or brokerage. (iv) The TSPs i.e. the payers deducts the tax under section 194J of the Act on the payments made to the assessee. To buttress his submissions, the ld. Counsel placed reliance on the following decisions: (i) SRL. Ranbaxy Ltd. Vs. ACIT, 16 Taxmann.com 343 (Del.-Trib.). (ii) Ahmadabad Stamp Vendors Association Vs. Union of India, 257 ITR 202 (Guj.) 6. Per contra, Sh. Abhijeet Chaudhary representing the Department vehemently defended the assessment order and prayed for reversing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. It is an admitted fact that the TSPs have option to forward the specimen samples for testing, either to the assessee or any other specialized testing laboratory. In other words, the TSPs are not under obligation to send every sample for testing to the assessee unless the patients/customers specifically ask the TSPs to send the samples to the assessee for testing. The assessee is remunerated for the testing services provided to the TSPs at an agreed rate. The assessee raises periodical invoices on the TSPs. The TSPs make payment to the assessee after deducting TDS under section 194J of the Act for rendering professional services. Thus, what emanates from the submissions made by ld. AR and the supporting documents is, it is the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is dismissed being devoid of any merit. ITA NO.5390/MUM/2013 (A.Y.2010-11) ITA NO.6519/MUM/2014 (A.Y.2011-12) ITA NO.6512/MUM/2014 (A.Y.2012-13) ITA NO.6520/MUM/2014 (A.Y.2012-13) 9. We find that identical grounds have been raised by the Revenue in all these appeals. Both sides are unanimous in stating that the facts germane to the issue raised in these appeals are identical. Since, the facts are identical in all these appeals, the findings given while adjudicating the appeal of Revenue in AY 2009-10 (supra) would mutatis mutandis apply to all the remaining four appeals. 10. In the result, these appeals are dismissed for parity of reasons. 11. To sum up, the appeals of the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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