Will TDS on payment made to consultant doctors be deducted u/s 194J or 192?

Last updated: 27 November 2021

Court :
High Court of Karnatka

Brief :
Whether tribunal was justified holding payments to in house consultant Doctors

Citation :
ITA/676/2016

IN THE HIGH COURT OF KARNATAKA AT BENG ALURU DATED THIS THE 7TH DAY OF OCTOBER, 2021 PRESENT THE HON'BLE MRS.JUSTICE S.SUJATHA AND THE HON'BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.676/2016
BETWEEN :
M/s HOSMAT HOSPITAL PRIVATE LTD., REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR, Dr. THOMAS A, CHANDY NO.45, MAGRATH ROAD, BANGALORE-560 025.
AND :
APPELLANT
(BY SRI S.ANNAMALA(, ADV. A/W SRI M.LAVA, ADV.)
THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), CIRCLE -18(1), 4TH FLOOR, HMT BHAVAN, 59, BELLARY ROAD, BANGALORE-560 032.
(BY SRI K.V.ARAVIND, ADV.)
RESPONDENT
THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 11.08.2016 PASSED IN ITA NOS.572, 575 & 576/BANG/2014, FOR THE ASSESSMENT YEAR 2011-2012, 2012-2013 & 2013-2014. (ANNEXURE-A). PRAYING TO 1. TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT.