THE COMMISSIONER OF INCOME-TAX vs. M/S TTK HEALTHCARE TPA PVT. LTD.

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF MAY, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR. JUSTICE ANANT RAMANATH HEGDE INCOME TAX APPEAL NO.329/2013 C/W INCOME TAX APPEAL NOS.331/2013, 330/2013, 332/2013, 333/2013, 339/2013, 273/2014, 274/2014, 275/2014, 276/2014, 277/2014 IN I.T.A.NO.329/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX(TDS), TDS CIRCLE – 18(2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE – 560 032. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND: M/S TTK HEALTHCARE TPA PVT. LTD., NO.2, H.B.COMPLEX,

2 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE – 560 068. ... RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR)

---- THIS I.T.A IS FILED UNDER SECTION 260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.866/BANG/2012, FOR THE ASSESSMENT YEAR 2005-06, PRAYING THIS HON’BLE COURT TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE IN ITA NO.866/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPEALLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE- 18(2), BANGALORE. IN I.T.A.NO.331/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18 (2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR,BANGALORE-560032. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND: M/S TTK HEALTHCARE TPA PVT. LTD. NO.2, H.B. COMPLEX,

3 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560068. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.869/BANG/2012, FOR THE ASSESSMENT YEAR 2008-09, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE IN ITA NO.869/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE- 18(2), BANGALORE. IN I.T.A.NO.330/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18 (2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR,BANGALORE-560032.

…APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND: M/S TTK HEALTHCARE TPA PVT. LTD.

4 NO.2, H.B. COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560068. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.865/BANG/2012, FOR THE ASSESSMENT YEAR 2004-05, PRAYING THIS HON'BLE COURT TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE IN ITA NO.865/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE- 18(2), BANGALORE. IN I.T.A.NO.332/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18 (2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560032. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE) AND: M/S TTK HEALTHCARE TPA PVT. LTD.

5 NO.2, H. B. COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560068. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.867/BANG/2012, FOR THE ASSESSMENT YEAR 2006-07, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE APPELLATE ORDER OF THE ITAT, BANGALORE IN ITA NO.867/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CIRCLE 18(2), BANGALORE. IN I.T.A.NO.333/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18 (2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560032. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

6 AND: M/S TTK HEALTHCARE TPA PVT. LTD. NO.2, H.B. COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560068. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.868/BANG/2012, FOR THE ASSESSMENT YEAR 2007-08, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN,

II. ALLOW THE APPEAL AND SET ASIDE THE APPELLATE ORDER OF THE ITAT, BANGALORE IN ITA NO.868/BANG/2012 DATED 28/02/2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18(2), BANGALORE. IN I.T.A.NO.339/2013: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18 (2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE-560032. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

7 AND: M/S TTK HEALTHCARE TPA PVT. LTD. NO.2, H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560068. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 28/02/2013 PASSED IN ITA NO.870/BANG/2012, FOR THE ASSESSMENT YEAR 2009-10, ANNEXURE-E PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW THE APPEAL AND SET ASIDE THE APPELLATE ORDER OF THE ITAT, BANGALORE IN ITA NO.870/BANG/2012 DATED 28/02/2013 ANNEXURE-E AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), TDS CIRCLE-18(2), BANGALORE. IN I.T.A.NO.273/2014: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE-18(1), NO.403, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

8 AND: M/S TTK HEALTHCARE TPA PVT. LTD., 2.H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560048. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 19/12/2013 PASSED IN ITA NO.828/BANG/2013, FOR THE ASSESSMENT YEAR 2006-07, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.828/BANG/2013 DATED: 19/12/2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE- 18(1), BANGALORE. IN I.T.A.NO.274/2014: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE INCOME TAX OFFICER, CIRCLE-18(1), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

9 AND: M/S TTK HEALTHCARE TPA PVT. LTD., 2.H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560048. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 19/12/2013 PASSED IN ITA NO.827/BANG/2013, FOR THE ASSESSMENT YEAR 2005-06, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.827/BANG/2013, DATED: 19/12/2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY ASST. COMMISSIONER OF INCOME TAX, (TDS), CIRCLE- 18(1), BANGALORE. IN I.T.A.NO.275/2014: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR,BANGALORE. 2. THE INCOME TAX OFFICER, CIRCLE-18(1), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

10 AND: M/S TTK HEALTHCARE TPA PVT. LTD., 2.H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560048. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 19/12/2013 PASSED IN ITA NO.830/BANG/2013, FOR THE ASSESSMENT YEAR 2008-09, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.830/BANG/2013 DATED: 19/12/2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE- 18(1), BANGALORE. IN I.T.A.NO.276/2014: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR,BANGALORE. 2. THE ASST. COMMISSIONER OF INCOME TAX (TDS), CIRCLE-18(1), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

11 AND: M/S TTK HEALTHCARE TPA PVT. LTD., 2.H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560048. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 19/12/2013 PASSED IN ITA NO.826/BANG/2013, FOR THE ASSESSMENT YEAR 2004-05, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.826/BANG/2013, DATED: 19/12/2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, (TDS), CIRCLE- 18(1), BANGALORE. IN I.T.A.NO.277/2014: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, TDS, NO.59, HMT BHAVAN 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. 2. THE INCOME-TAX OFFICER, CIRCLE-18(1), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE. …APPELLANTS (BY SRI.K.V.ARAVIND, ADVOCATE)

12 AND: M/S TTK HEALTHCARE TPA PVT. LTD., 2.H.B COMPLEX, 100 FEET BTM RING ROAD, BTM 1ST STAGE, BTM LAYOUT, BANGALORE-560048. …RESPONDENT (BY SMT.MANASA ANANTHAN, ADVOCATE FOR SMT. TANMAYEE RAJKUMAR) ----

THIS I.T.A IS FILED UNDER SEC.260-A OF I.T. ACT, 1961, ARISING OUT OF ORDER DATED 19/12/2013 PASSED IN ITA NO.829/BANG/2013, FOR THE ASSESSMENT YEAR 2007-08, PRAYING THIS HON'BLE COURT TO: I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.829/BANG/2013, DATED: 19/12/2013 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE ASST. COMMISSIONER OF INCOME TAX, (TDS), CIRCLE- 18(1), BANGALORE. THESE APPEALS COMING ON FOR FINAL HEARING THIS DAY, P.S. DINESH KUMAR J, DELIVERED THE FOLLOWING:- J U D G M E N T Heard. Sri. K.V. Aravind, learned standing counsel for the Revenue and Smt. Manasa Ananthan learned advocate for the respondents jointly submit that assessees cases have

13 been settled under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 and the Rules made thereunder.

Sd/- JUDGE Sd/- JUDGE pgg/hd