1. CIT v. Appollo Hospitals Int Ltd.

375 ITR 49High Court2015#3382 most cited

What is 1. CIT v. Appollo Hospitals Int Ltd. authority for?

Retainer doctors engaged by a hospital fall under the purview of Section 194J of the Income Tax Act, requiring TDS, and not Section 192 which applies to salaries.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Appollo Hospitals Int Ltd · Section 194J · Section 192 · retainer doctors · TDS · withholding tax · professional services · hospital · assessee in default · interest u/s 201(1A)

Sections most often in play

Section 192Section 194JSection 201(1A)Section 15Section 201(1)Section 28

Issues it is cited on

section 194jsection 192section 201(1a)assessee in defaultreasoned ordersection 194section 19transfercompanypersonbusinessinterest

Judgments citing 1. CIT v. Appollo Hospitals Int Ltd.

Income Tax Officer(TDS), Alappuzha vs. Muthoot Health Care Private Limited, Kozhencherry

Accordingly, we decline to interfere with the same. Thus, Ground No.1 to 4 raised by the Revenue are dismissed

ITA 517/COCH/2025[2018-19]Status: DisposedITAT Cochin27 Oct 2025AY 2018-19

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Smt. Leena Lal, Sr. DRFor Respondent: Shri Thomson Thomas, CA
Section 192Section 194Section 194(2)Section 194JSection 201Section 201(1)Section 250

…hearing the Learned Authorised Representative for the Assessee had supported the factual findings and the conclusion drawn by the Ld. CIT(A) by placing on record the judgment of Hon'ble Bombay High Court in the case of CIT vs. Grant Medical Foundation [2015] 375 ITR 49 (Bom.), . In the above decision the Hon'ble Bombay High Court had, while deciding the issue in favour of the Assessee, held that the payments made by assessee-hospital in that case to the doctors was not subject to the provisions of Section 192 of the Act. The relevant extract of the said judgments reads as under: “37. In relation to other catego…

Deputy Commissioner of Income Tax (TDS), Kochi, Ernakulam vs. Aster Dm Healthcare Limited, Ernakulam

In the result, appeal filed by the Revenue is partly allowed

ITA 163/COCH/2025[2021-22]Status: DisposedITAT Cochin15 Jul 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 192Section 194J

…ITA No. 746/2009; the judgment of the Hon'ble Gujarat High Court in the case of CIT (TDS) vs. Apollo Hospitals International Ltd (2013) 359 ITR 78 (Guj.) (HC) and judgment of the Hon'ble Bombay High Court in the case of CIT vs. Grant Medical Foundation (2015) 375 ITR 49 (Bom.). However, TDS Officer rejected the above explanation and proceeded to hold DCIT (TDS) vs. Aster DM Health Care Limited that there exists employer - employee relationship between the respondent- assessee company and the Doctors by giving the following findings of facts: “6.1. In the agreement entered by the deductor with the doctors there…

Deputy Commissioner of Income Tax (TDS), Kochi, Ernakulam vs. Aster Dm Healthcare Limited, Ernakulam

In the result, appeal filed by the Revenue is partly allowed

ITA 162/COCH/2025[2020-21]Status: DisposedITAT Cochin15 Jul 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 192Section 194J

…ITA No. 746/2009; the judgment of the Hon'ble Gujarat High Court in the case of CIT (TDS) vs. Apollo Hospitals International Ltd (2013) 359 ITR 78 (Guj.) (HC) and judgment of the Hon'ble Bombay High Court in the case of CIT vs. Grant Medical Foundation (2015) 375 ITR 49 (Bom.). However, TDS Officer rejected the above explanation and proceeded to hold DCIT (TDS) vs. Aster DM Health Care Limited that there exists employer - employee relationship between the respondent- assessee company and the Doctors by giving the following findings of facts: “6.1. In the agreement entered by the deductor with the doctors there…

Deputy Commissioner of Income Tax(TDS), Kochi vs. Aster Dm Healthcare Limited, Ernakulam

In the result, appeal filed by the Revenue is partly allowed

ITA 161/COCH/2025[2019-20]Status: DisposedITAT Cochin15 Jul 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 192Section 194J

…ITA No. 746/2009; the judgment of the Hon'ble Gujarat High Court in the case of CIT (TDS) vs. Apollo Hospitals International Ltd (2013) 359 ITR 78 (Guj.) (HC) and judgment of the Hon'ble Bombay High Court in the case of CIT vs. Grant Medical Foundation (2015) 375 ITR 49 (Bom.). However, TDS Officer rejected the above explanation and proceeded to hold DCIT (TDS) vs. Aster DM Health Care Limited that there exists employer - employee relationship between the respondent- assessee company and the Doctors by giving the following findings of facts: “6.1. In the agreement entered by the deductor with the doctors there…

Deputy Commissioner of Income Tax(TDS), Kochi vs. Aster Dm Healthcare Limited, Ernakulam

In the result, appeal filed by the Revenue is partly allowed

ITA 160/COCH/2025[2018-19]Status: DisposedITAT Cochin15 Jul 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 192Section 194J

…ITA No. 746/2009; the judgment of the Hon'ble Gujarat High Court in the case of CIT (TDS) vs. Apollo Hospitals International Ltd (2013) 359 ITR 78 (Guj.) (HC) and judgment of the Hon'ble Bombay High Court in the case of CIT vs. Grant Medical Foundation (2015) 375 ITR 49 (Bom.). However, TDS Officer rejected the above explanation and proceeded to hold DCIT (TDS) vs. Aster DM Health Care Limited that there exists employer - employee relationship between the respondent- assessee company and the Doctors by giving the following findings of facts: “6.1. In the agreement entered by the deductor with the doctors there…

ACIT(TDS), Circle - Panaji, Panaji vs. M/S Victor Hospitals and Medical Services Limited, Margao

In the result, the appeal of Revenue is dismissed

ITA 299/PAN/2019[2012-13]Status: DisposedITAT Panaji06 Oct 2023AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri P.S. Shivshankar
Section 192BSection 194JSection 201(1)

…ur attention to the case laws filed in the form of paper book. 5. Heard both the parties and perused the material available on record. The Hon’ble High Court of Bombay in the case of Grant Medical 3 ITA No. 299/PAN/2019, A.Y. 2012-13 Foundation reported in 375 ITR 49 (Bombay) which is at page No. 1 of the paper book, wherein, answered the substantial question of law “whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in holding that there existed no relationship of employer and employee between the assessee and consultant doctors employed in the hospital?" against th…

DCIT, TDS Circle, Coimbatore vs. M/S Kovai Medical Centre and Hospital Limited, Coimbatore

In the result, appeal filed by the revenue is dismissed

ITA 1004/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 Apr 2023AY 2015-2016

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1004/Chny/2022 िनधा"रण वष" / Assessment Year: 2015-16 Deputy Commissioner Of M/S. Kovai Medical Centre & Income Tax, V. Hospital Limited, Tds Circle, 99 Avinashi Road, Coimbatore. Coimbatore - 641 014. [Pan: Aaack-9192-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit -Dr ""यथ" क" ओर से/Respondent By : Shri. Vikram Vijayaraghavan, Advocate

For Appellant: Shri. M. Rajan, CIT -DRFor Respondent: Shri. Vikram Vijayaraghavan, Advocate
Section 133ASection 192Section 194CSection 194JSection 201(1)

…uction of TDS u/s. 201(1) and interest thereon u/s. 201(1A) of the Act. In so far as TCS on AMC charges paid to various AMC providers, the CIT(A) by following the decision of Hon’ble Bombay High Court in the case of CIT vs Grant Medical Foundation reported in 375 ITR 49, observed that Annual Maintenance Contract in respect of various specialized hospital equipment’s is not in the nature of fees for technical services, hence, deduction of tax at source as contractor is held to :-13-: ITA. No:1004/Chny/2022 proper. Therefore, the CIT(A) directed the AO to delete additions made towards short deduction of TDS u/s. 2…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5330/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) ITA Nos. 5322 to 5330/Del/2019 9 Fortis Hospitals & C-Doc Healthcare Ltd. 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inser…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5329/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) ITA Nos. 5322 to 5330/Del/2019 9 Fortis Hospitals & C-Doc Healthcare Ltd. 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inser…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5328/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) ITA Nos. 5322 to 5330/Del/2019 9 Fortis Hospitals & C-Doc Healthcare Ltd. 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inser…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5327/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) ITA Nos. 5322 to 5330/Del/2019 9 Fortis Hospitals & C-Doc Healthcare Ltd. 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inser…

ACIT, Circle- 74(1), New Delhi vs. Fortis C- Doc Healthcare Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5326/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) ITA Nos. 5322 to 5330/Del/2019 9 Fortis Hospitals & C-Doc Healthcare Ltd. 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inser…

ACIT, Circle- 74(1), New Delhi vs. Fortis C- Doc Healthcare Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5325/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) ITA Nos. 5322 to 5330/Del/2019 9 Fortis Hospitals & C-Doc Healthcare Ltd. 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inser…

ACIT Circle-74(1), Delhi vs. Fortis Hospitals Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5324/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) ITA Nos. 5322 to 5330/Del/2019 9 Fortis Hospitals & C-Doc Healthcare Ltd. 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inser…

ACIT Circle-74(1), Delhi vs. Fortis Hospitals Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5323/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) ITA Nos. 5322 to 5330/Del/2019 9 Fortis Hospitals & C-Doc Healthcare Ltd. 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inser…

ACIT Circle-74(1), Delhi vs. Fortis Hospitals Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5322/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) ITA Nos. 5322 to 5330/Del/2019 9 Fortis Hospitals & C-Doc Healthcare Ltd. 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inser…

ACIT, Circle-74(1), New Delhi vs. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5320/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inserted by the Finance Act 2012 w.e.f. 01.07.2012 which provides that the inter…

ACIT, Circle-74(1), New Delhi vs. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5319/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inserted by the Finance Act 2012 w.e.f. 01.07.2012 which provides that the inter…

ACIT, Circle-74(1), New Delhi vs. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5318/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Jun 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…ther Hon'ble High Courts held that the retainer doctors attracted the provisions of Section 194J and not those of Section 192. Some of these judgements are: 1. CIT vs Appollo Hospitals Int Ltd (2013) 359 ITR 78 (Guj) 2. CIT vs Grant Medical Foundation (2015) 375 ITR 49 (Bom) 3. CIT vs Ivy Health Life Sciences Pvt Ltd. (2016) 380 ITR 242 (P&H) 4. CIT vs Manipal Health Systems P Ltd. (2015) 375 ITR 509 (Karn) 16. Further we also find that the AO has charged interest a/s 201(1A) up to the date of the order whereas the said proviso was inserted by the Finance Act 2012 w.e.f. 01.07.2012 which provides that the inter…

M/S Hosmat Hospital Private Ltd vs. The Assistant Commissioner of

Appeal is allowed in part

ITA/676/2016HC Karnataka07 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 192Section 194JSection 201Section 260Section 260A

….com 368 (Gujarat); 2. CIT vs. Yashoda Super Speciality Hospital reported in (2014) 49 taxmann.com 570 (AP); 3. CIT vs. Ivy Health Life Sciences (P.) Ltd., reported in (2016) 380 ITR 22 (P & H); 4. CIT vs. Grant Medical Foundation reported in (2015) 375 ITR 49 (Bombay); 5. CIT vs. Asian Heart Institute and Research Centre (P.) Ltd., reported in (2019) 104 taxmann.com 212 (Bombay); 6. Escorts Heart Institute & Research Centre Ltd., vs. DCIT reported in (2017) 87 taxmann.com 184 (Rajasthan); 7. Commissioner of Income tax vs. Eli Lilly and Co. (India) (P.) Ltd., reported in (2009) 178 Tax…