Arogya Sri Health Care v. Income Tax Officer (51 SOT 79)

M/S. VIPUL MEDCORP TPA PVT. LTD.,GURGAON vs. JCIT, NEW DELHI

In the result appeal of the assessee is allowed

ITA 4756/DEL/2015[2009-10]Status: DisposedITAT Delhi04 Sept 2018AY 2009-10

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Rajesh Arora, CAFor Respondent: Shri Amit Jain, Sr. DR

Section 133Section 194JSection 201Section 201(1)Section 271C

…within the scope of fees for professional services u/s 194J. Consequently, the interest levied u/s 201(1A) also deserves to be restricted only to 26%. In support of this contention, he relied upon the following judgments:- (i) Arogya Sri Health Care vs. ITO, 51 SOT 79 (2012) (HYD)(URO) (ii) Medi Assist vs. DCIT (TDS) in I.T.A Nos. 503 & 510/Bang/201 (iii) TTK Healthcare TPA Pvt. Ltd. Vs. DCIT, ITA Nos. 424 to 429/Bang/2011 11. On the other hand, Ld. DR strongly relying upon the order of the AO and Ld. CIT(A), submitted that it is not in dispute that assessee had not deducted TDS on the payments made to the hosp…

M/S. VIPUL MEDCORP TPA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result appeal of the assessee is allowed

ITA 3234/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Sept 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Rajesh Arora, CAFor Respondent: Shri Amit Jain, Sr. DR

Section 133Section 194JSection 201Section 201(1)Section 271C

…within the scope of fees for professional services u/s 194J. Consequently, the interest levied u/s 201(1A) also deserves to be restricted only to 26%. In support of this contention, he relied upon the following judgments:- (i) Arogya Sri Health Care vs. ITO, 51 SOT 79 (2012) (HYD)(URO) (ii) Medi Assist vs. DCIT (TDS) in I.T.A Nos. 503 & 510/Bang/201 (iii) TTK Healthcare TPA Pvt. Ltd. Vs. DCIT, ITA Nos. 424 to 429/Bang/2011 11. On the other hand, Ld. DR strongly relying upon the order of the AO and Ld. CIT(A), submitted that it is not in dispute that assessee had not deducted TDS on the payments made to the hosp…

M/S. VIPUL MEDCORPTPA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result appeal of the assessee is allowed

ITA 4398/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Rajesh Arora, CAFor Respondent: Shri Amit Jain, Sr. DR

Section 133Section 194JSection 201Section 201(1)Section 271C

…within the scope of fees for professional services u/s 194J. Consequently, the interest levied u/s 201(1A) also deserves to be restricted only to 26%. In support of this contention, he relied upon the following judgments:- (i) Arogya Sri Health Care vs. ITO, 51 SOT 79 (2012) (HYD)(URO) (ii) Medi Assist vs. DCIT (TDS) in I.T.A Nos. 503 & 510/Bang/201 (iii) TTK Healthcare TPA Pvt. Ltd. Vs. DCIT, ITA Nos. 424 to 429/Bang/2011 11. On the other hand, Ld. DR strongly relying upon the order of the AO and Ld. CIT(A), submitted that it is not in dispute that assessee had not deducted TDS on the payments made to the hosp…