3 SOT 71 (Delhi) (para) Medi Assist India TPA P. Ltd. v. Deputy CIT (TS)

324 ITR 356High Court2010#24625 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2019.

Judgments citing 3 SOT 71 (Delhi) (para) Medi Assist India TPA P. Ltd. v. Deputy CIT (TS)

THE DCIT, CIRCLE-3(1) (TDS), VIJAYAWADA vs. M/S SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATHI

The appeal of the assessee is dismissed

ITA 452/VIZ/2010[2008-09]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

For Appellant: Shri C.P.Rama Swami, ARFor Respondent: Shri D.K.Sonowal, CIT DR

Section 133ASection 194ISection 201(1)

…struction Ltd. v. CIT [1%2J 195 ITR 81 (SC) (para 14) Hindustan Coca Cola Beverage P. Ltd. v. CIT [2007J 293 ITR 226 (SC) (para 18) ITO v. Dr. Willmar Schwabe India P. Ltd. [2005] 3 SOT 71 (Delhi) (para) Medi Assist India TPA P. Ltd. v. Deputy CIT (TS) [2010] 324 ITR 356 (Karn) (paras 21, 22) Singapore Airlines Ltd. v. ITO [2006] 7 SOT 84 (Chennai) (para 14) Skycell Communications Ltd v. Deputy CIT [2001] 251 ITR 53 (Mad) (paras 13, 14, 23, 24,25) Therefore respectfully following the view taken by the coordinate Bench of ITAT, we hold that the payments made by the assessee company to AP Transco are not in the n…

MEDICARE TPA SERVICES INDIA PVT. LTD.,KOLKATA vs. ACIT, CIRCLE-58(TDS), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2352/KOL/2016[2008-09]Status: DisposedITAT Kolkata05 Sept 2018AY 2008-09

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2352/Kol/2016 Assessment Year : 2008-09 Medicare Tpa Services India Pvt. Ltd. -Vs- Acit, Circle-58(Tds), Kolkata [Pan: Calmo 4757 E] (Appellant) (Respondent)

For Appellant: Shri D.K. Bandyopadhyay, FCAFor Respondent: Shri P.K. Mondal, Addl. CIT Sr. DR

Section 194JSection 201Section 201(1)

…insurance companies replaces Government, the assessee TPA replaces CGHS and the policy holder replaces employees. 3.2. The ld AO placed reliance on the decision of Hon’ble Karnataka High Court in the case of Medi Asisst India TPA (P) Ltd vs DCIT reported in 324 ITR 356 (Kar) wherein it was held that TPAs have to deduct tax at source u/s 194J of the Act while making payment to hospitals. The ld AO observed that in the instant case, the assessee had submitted evidences from deductees stating that the payments made by the assessee herein have been included in the income of the deductees and taxes paid thereon. The…

DCIT 1(1)(1), MUMBAI vs. DEDICATED HELATHCARE SERVICE (TPA) INDIA P. LTD, MUMBAI

In the result appeals of the revenue are dismissed

ITA 3248/MUM/2015[2010-11]Status: DisposedITAT Mumbai30 Jan 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 Dcit-1(1)(1), M/S Dedicated Healthcare 579, Aayakar Bhavan, Service (Tpa) India Pvt. Ltd. बनाम/ M.K. Road, Cambatta Building, Vs. Mumbai-400020 3Rd Floor, 42, M.K. Road, Churchgate Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaccd0672J

Section 145Section 194JSection 40

…bmissions as well as relevant material on record. As far as the applicability of section 194J is concerned the said issue is now settled by the decision of Hon'ble High Court of Karnataka in the case of Medi Assist India TPA P. Ltd. vs. DCIT (TDS) and Others (324 ITR 356) (supra), wherein the Hon'ble High Court held that it is the duty and obligation of the TPA to pay the hospitals and insurer will not have any to role to play in as much as it is only to replenish the amount in the floating account once the amount deposited therein is adjusted. The Hon'ble High Court has held that the TPA is obliged to deduct tax…