133 TTJ 17 (Hyd) 3. CIT (TDS) v. Yashoda Super Speciality Hospital

365 ITR 356High Court2014#17834 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing 133 TTJ 17 (Hyd) 3. CIT (TDS) v. Yashoda Super Speciality Hospital

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)

…ing the issues against the Revenue by the Hon'ble High Court of Gujarat in CIT Vs. Apollo Hospitals International Ltd., [2013] 359 ITR 78 (Guj), and the Hon'ble High Court of Andhra Pradesh in the casse of CIT (TDS) Vs. Yashoda Super Specialty Hospital [2014] 365 ITR 356 (AP). 21. In this view of the matter and considering facts and circumstances of this case and also by following the case laws discussed herein above, we are of the considered view that there is no error in the reasons given by the CIT(A) to delete additions made towards short deduction of TDS u/s. 201(1) and interest thereon u/s. 201(1A) of the…

ARJUN CHANDRA BHOWAL,SILIGURI vs. DCIT, CIRCLE - 1, SILIGURI, SILIGURI

In the result, the appeal of the assessee is allowed

ITA 1665/KOL/2017[2013-14]Status: DisposedITAT Kolkata11 Dec 2019AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri S.S. Godara]

Section 143(3)Section 194JSection 250Section 54E

…O vs. Apollo Hospitals International Ltd., 64 SOT 302. 3 I.T.A. No. 1665/Kol/2017 Assessment Year: 2013-14 Arjun Chandra Bhowal. c) CIT vs. Asian Heart Institute and Research Centre Pvt. Ltd., 262 Taxman 471 (Bom). d) CIT vs. Yashoda Super Speciality Hospital 365 ITR 356 (A.P.). 7. The ld. Sr. DR, Mr. Supriyo Pal submitted that the assessee was previously one of the Directors of North Bengal Eye Centre Pvt. Ltd. and that the shares of that company was acquired by Vasan Healthcare Pvt. Ltd. and thereafter the assessee was hired by Vasan Healthcare Pvt. Ltd. for rendering services exclusively for this hospital. He…

DR. BATRAS POSITIVE HEALTH CLINIC P.LTD,MUMBAI vs. ITO (TDS) (OSD) 1(3), MUMBAI

ITA 3193/MUM/2015[2006-07]Status: DisposedITAT Mumbai20 Oct 2017AY 2006-07

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.

For Appellant: S/ Shri Vijay Mehta & Govind JhaveriFor Respondent: Smt. Pooja Swaroop
Section 192Section 201(1)

…and not contract of service,that in subsequent AY.s or quarters the AO had not treated the assessee as A-I-D.He relied upon the cases of Grant Medical Foundation(Ruby Hall Clinic) of the Hon’ble Bombay High Court(375 ITR 49),Yashoda Super Speciality Hospital(365 ITR 356)and Sir Hurkisondas Nurrotumdas Hospital and Research Centre(ITA/2681/Mum/ 2015-AY.2008-09,dated 26/ 8/2016). The DR supported the order of the FAA and contended that the tenure and the pay of the doctors was fixed,that they were receiving salary from the assessee,that the the Hon'ble High Court,in the case of Grant Medical Foundation-Ruby Hall C…

ITO (TDS) (OSD) 1(2), MUMBAI vs. ENTERTAINMENT NETWORK (I) LTD, MUMBAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 5227/MUM/2014[2012-13]Status: DisposedITAT Mumbai11 Jan 2017AY 2012-13

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2011-12 & Assessment Year: 2012-13 Ito (Tds)(Osd) Entertainment Network (I) Ltd. 1(2) Trade Garden, Gr. Floor, Kamala बनाम/ R.No.811 K.G. Mill Compound, Senapati Bapat Vs. Mittal Hospital Marg, Lower Parel,(W) Bldg. Charni Rd Mumbai-400013 Mumbai-400002 (Revenue) (Respondent ) P.A. No.Aaace7796G Revenue By Shri Vishwas Mundhe (Dr) Respondent By Shri Mayur Kisnadwala (Ar) सुनवाई क" तार"ख/Date Of Hearing: 15/12/2016 आदेश क" तार"ख /Date Of Order: 11/01/2017

Section 192Section 194CSection 194HSection 194JSection 201Section 201(1)

…exists, he placed reliance upon the following Judgments: 1. ACIT (TDS) v. Fortis Healthecare Ltd. ITA No. 296, 297,649 & 650/Chd/2015 2. DCIT v. Yashoda Super Speciality Hospital [2010] 133 TTJ 17 (Hyd) 3. CIT (TDS) v. Yashoda Super Speciality Hospital [2014] 365 ITR 356 (AP) 4. ITO v. Calcutta Medical Reasearch Institute [2000] 75 lTD 484 (Calcutta) 5. CIT v. Mrs. Durga Khote [1952] 21 ITR 22 (Born) 6. Godhra Electricity Co. Ltd. v. CIT [1997] 225 ITR 746 (SC) 7. ACIT v. Ushodaya Enterprises (P.) Ltd. [2012] 23 taxrnann.com 258 (Hyd.) 5.7. We have gone through the orders passed by the lower authorities, copies o…

ITO (TDS) (OSD) 1(2), MUMBAI vs. ENTERTAINMENT NETWORK (INDIA) LTD, MUMBAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 1352/MUM/2014[2011-12]Status: DisposedITAT Mumbai11 Jan 2017AY 2011-12

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2011-12 & Assessment Year: 2012-13 Ito (Tds)(Osd) Entertainment Network (I) Ltd. 1(2) Trade Garden, Gr. Floor, Kamala बनाम/ R.No.811 K.G. Mill Compound, Senapati Bapat Vs. Mittal Hospital Marg, Lower Parel,(W) Bldg. Charni Rd Mumbai-400013 Mumbai-400002 (Revenue) (Respondent ) P.A. No.Aaace7796G Revenue By Shri Vishwas Mundhe (Dr) Respondent By Shri Mayur Kisnadwala (Ar) सुनवाई क" तार"ख/Date Of Hearing: 15/12/2016 आदेश क" तार"ख /Date Of Order: 11/01/2017

Section 192Section 194CSection 194HSection 194JSection 201Section 201(1)

…exists, he placed reliance upon the following Judgments: 1. ACIT (TDS) v. Fortis Healthecare Ltd. ITA No. 296, 297,649 & 650/Chd/2015 2. DCIT v. Yashoda Super Speciality Hospital [2010] 133 TTJ 17 (Hyd) 3. CIT (TDS) v. Yashoda Super Speciality Hospital [2014] 365 ITR 356 (AP) 4. ITO v. Calcutta Medical Reasearch Institute [2000] 75 lTD 484 (Calcutta) 5. CIT v. Mrs. Durga Khote [1952] 21 ITR 22 (Born) 6. Godhra Electricity Co. Ltd. v. CIT [1997] 225 ITR 746 (SC) 7. ACIT v. Ushodaya Enterprises (P.) Ltd. [2012] 23 taxrnann.com 258 (Hyd.) 5.7. We have gone through the orders passed by the lower authorities, copies o…

133 TTJ 17 (Hyd) 3. CIT (TDS) v. Yashoda Super Speciality Hospital (365 ITR 356) — Cited in 5 Judgments | BharatTax