1. CIT v. Appollo Hospitals Int Ltd.

Lilavati Kirtilal Mehta Medical Trust, Mumbai vs. ITO (TDS) 2(4), Mumbai

In the result, so far as appeals of the assessee for Assessment Years

Bench: Shri G.S. Pannu & Shri Pawan Singh

…ntaining confidentiality of the working of the assessee hospital. The learned representative pointed out that all such aspects have now been adjudicated by the Hon'ble Bombay High Court in the case of CIT (TDS) vs. Grant Medical Foundation (Ruby Hall Clinic), 375 ITR 49 (Bom) and also thereafter by the Mumbai Bench of the Tribunal in the case of DCIT vs. Asian Heart Institute & Research Centre (P) Ltd., ITA Nos. 7051 to 7054/Mum/2012 dated 30.09.2015. It was also contended that the assessee would be satisfied if the Assessing Officer is directed to revisit the controversy in the light of the aforesaid rulings of…

Lilavati Kirtilal Mehta Medical Trust, Mumbai vs. ITO (TDS) 2(4), Mumbai

In the result, so far as appeals of the assessee for Assessment Years

Bench: Shri G.S. Pannu & Shri Pawan Singh

…ntaining confidentiality of the working of the assessee hospital. The learned representative pointed out that all such aspects have now been adjudicated by the Hon'ble Bombay High Court in the case of CIT (TDS) vs. Grant Medical Foundation (Ruby Hall Clinic), 375 ITR 49 (Bom) and also thereafter by the Mumbai Bench of the Tribunal in the case of DCIT vs. Asian Heart Institute & Research Centre (P) Ltd., ITA Nos. 7051 to 7054/Mum/2012 dated 30.09.2015. It was also contended that the assessee would be satisfied if the Assessing Officer is directed to revisit the controversy in the light of the aforesaid rulings of…

Lilavati Kirtilal Mehta Medical Trust, Mumbai vs. ITO (TDS) 2(4), Mumbai

In the result, so far as appeals of the assessee for Assessment Years

Bench: Shri G.S. Pannu & Shri Pawan Singh

…ntaining confidentiality of the working of the assessee hospital. The learned representative pointed out that all such aspects have now been adjudicated by the Hon'ble Bombay High Court in the case of CIT (TDS) vs. Grant Medical Foundation (Ruby Hall Clinic), 375 ITR 49 (Bom) and also thereafter by the Mumbai Bench of the Tribunal in the case of DCIT vs. Asian Heart Institute & Research Centre (P) Ltd., ITA Nos. 7051 to 7054/Mum/2012 dated 30.09.2015. It was also contended that the assessee would be satisfied if the Assessing Officer is directed to revisit the controversy in the light of the aforesaid rulings of…

Lilavati Kirtilal Mehta Medical Trust, Mumbai vs. ITO (TDS) 2(4), Mumbai

In the result, so far as appeals of the assessee for Assessment Years

Bench: Shri G.S. Pannu & Shri Pawan Singh

…ntaining confidentiality of the working of the assessee hospital. The learned representative pointed out that all such aspects have now been adjudicated by the Hon'ble Bombay High Court in the case of CIT (TDS) vs. Grant Medical Foundation (Ruby Hall Clinic), 375 ITR 49 (Bom) and also thereafter by the Mumbai Bench of the Tribunal in the case of DCIT vs. Asian Heart Institute & Research Centre (P) Ltd., ITA Nos. 7051 to 7054/Mum/2012 dated 30.09.2015. It was also contended that the assessee would be satisfied if the Assessing Officer is directed to revisit the controversy in the light of the aforesaid rulings of…

Lilavati Kirtilal Mehta Medical Trust, Mumbai vs. ITO (TDS) 2(4), Mumbai

In the result, so far as appeals of the assessee for Assessment Years

Bench: Shri G.S. Pannu & Shri Pawan Singh

…ntaining confidentiality of the working of the assessee hospital. The learned representative pointed out that all such aspects have now been adjudicated by the Hon'ble Bombay High Court in the case of CIT (TDS) vs. Grant Medical Foundation (Ruby Hall Clinic), 375 ITR 49 (Bom) and also thereafter by the Mumbai Bench of the Tribunal in the case of DCIT vs. Asian Heart Institute & Research Centre (P) Ltd., ITA Nos. 7051 to 7054/Mum/2012 dated 30.09.2015. It was also contended that the assessee would be satisfied if the Assessing Officer is directed to revisit the controversy in the light of the aforesaid rulings of…

Lilavati Kirtilal Mehta Medical Trust, Mumbai vs. ITO (TDS) 2(4), Mumbai

In the result, so far as appeals of the assessee for Assessment Years

Bench: Shri G.S. Pannu & Shri Pawan Singh

…ntaining confidentiality of the working of the assessee hospital. The learned representative pointed out that all such aspects have now been adjudicated by the Hon'ble Bombay High Court in the case of CIT (TDS) vs. Grant Medical Foundation (Ruby Hall Clinic), 375 ITR 49 (Bom) and also thereafter by the Mumbai Bench of the Tribunal in the case of DCIT vs. Asian Heart Institute & Research Centre (P) Ltd., ITA Nos. 7051 to 7054/Mum/2012 dated 30.09.2015. It was also contended that the assessee would be satisfied if the Assessing Officer is directed to revisit the controversy in the light of the aforesaid rulings of…

Dr. Batras Positive Health Clinic P.Ltd, Mumbai vs. ITO (TDS) (OSD) 1(3), Mumbai

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील अपील संसंसंसं./I.T.A./3193 & 3194/Mum/2015, आयकर आयकर आयकर अपील अपील (िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 & 2007-08) िनधा"रण िनधा"रण वष" वष" Dr. Batra’S Positive Health Clinic Pvt.Ltd. Ito-(Tds)(Osd), Range-1(3) 307/308, Arcadia, 3Rd Floor, 8Th Floor, Room No.811, Smt. K.G. Mittal Vs. Nariman Point,Mumbai-400 021. Ayurvedic Hospital Building, Charni Pan:Aabcd 3857 G Road (W)Mumbai-400 002. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Smt. Pooja Swaroop अपीलाथ" क" ओर से /Assessee By:S/ Shri Vijay Mehta & Govind Jhaveri सुनवाई क" तारीख / Date Of Hearing: 04/08/2017 घोषणा क" तारीख / Date Of Pronouncement: 20/10/2017 लेखा सद"य लेखा सद"य, राजे"" के अनुसार लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार/ Per Rajendra A.M.- राजे"" के अनुसार Challenging The Orders Dtd. 02/03/2015 Of The Cit (A)-59,Mumbai The Assessee Has Filed Appeals For The Above Mentioned Two Assessment Years(Ay.S).As The Issues Raised In Both The Appeals Are Common,So,We Are Adjudicating Them Together For The Sake Of Convenience. Effective Ground Of Appeal Is Treating The Assessee In Default(A-I-D) U/S.201(1) & 201 (1A) Of The Act.

…आयकर अपीलीय अिधकरण, मुंबई “एफ़” खंडपीठ म" Income-tax Appellate Tribunal -“F”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and C. N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./3193 & 3194/Mum/2015, आयकर आयकर आयकर अपील अपील (िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 & 2007-08) िनधा"रण िनधा"रण वष" वष" Dr. Batra’s Positive Health Clinic Pvt.Ltd. ITO-(TDS)(OSD), Range-1(3) 307/308, Arcadia, 3rd Floor, 8th Floor, Room No.811, Smt. K.G. Mittal Vs. Nariman Point,Mumbai-400 021. Ayurvedic Hospital Building, Charni PAN:AABCD 3857 G Road (W)Mumb…

Red Chillies Entertainment P. Ltd, Mumbai vs. DCIT (TDS) 3(2), Mumbai

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

…s not contractually provided to them.” 7. In support of its claim, the Ld. Counsel placed reliance upon the following judgments:- 1. CIT vs Yashodha Super Speciality Hospital [2011] 365 ITR 256 (Anbdhra Pradesh HC) 2. ACIT vs Grant Medical Foundation [21015] 375 ITR 49 (Bom)(HC) 3. ITO VS Entertainment Network td ITA No.13512/M/2014 dated 11/1/2017 8. P 9 ITA 6655-6657/Mum/2014 ITA 92 & 93/Mum/23015 er contra, the Ld. DR appearing on behalf of the Revenue vehemently supported the orders of the lower authorities. It was argued by him that it is a clear cut case of employment of these persons. The perusal of the…

Red Chillies Entertainment P. Ltd, Mumbai vs. ACIT (TDS) 3(2), Mumbai

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

…s not contractually provided to them.” 7. In support of its claim, the Ld. Counsel placed reliance upon the following judgments:- 1. CIT vs Yashodha Super Speciality Hospital [2011] 365 ITR 256 (Anbdhra Pradesh HC) 2. ACIT vs Grant Medical Foundation [21015] 375 ITR 49 (Bom)(HC) 3. ITO VS Entertainment Network td ITA No.13512/M/2014 dated 11/1/2017 8. P 9 ITA 6655-6657/Mum/2014 ITA 92 & 93/Mum/23015 er contra, the Ld. DR appearing on behalf of the Revenue vehemently supported the orders of the lower authorities. It was argued by him that it is a clear cut case of employment of these persons. The perusal of the…

Red Chillies Entertaiment P.Ltd, Mumbai vs. DCIT (TDS) 3(2), Mumbai

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

…s not contractually provided to them.” 7. In support of its claim, the Ld. Counsel placed reliance upon the following judgments:- 1. CIT vs Yashodha Super Speciality Hospital [2011] 365 ITR 256 (Anbdhra Pradesh HC) 2. ACIT vs Grant Medical Foundation [21015] 375 ITR 49 (Bom)(HC) 3. ITO VS Entertainment Network td ITA No.13512/M/2014 dated 11/1/2017 8. P 9 ITA 6655-6657/Mum/2014 ITA 92 & 93/Mum/23015 er contra, the Ld. DR appearing on behalf of the Revenue vehemently supported the orders of the lower authorities. It was argued by him that it is a clear cut case of employment of these persons. The perusal of the…