CIT v. Manipal Health Systems (P.) Ltd.

375 ITR 509High Court2015#5281 most cited

What is CIT v. Manipal Health Systems (P.) Ltd. authority for?

The distinction between a 'contract for service' and a 'contract of service' in determining an employer-employee relationship requires examination of factors like independence, control, and intention of the parties as per the contract's provisions.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Manipal Health Systems (P.) Ltd. · 375 ITR 509 · employer employee relationship · contract for service · contract of service · independence test · control test · intention test · section 192 · section 194J · section 201(1A)

Sections most often in play

Section 192Section 194JSection 201(1A)

Issues it is cited on

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

Judgments citing CIT v. Manipal Health Systems (P.) Ltd.

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

…e have to examine whether the contract entered into between the parties is a “contract for DCIT (TDS) vs. Aster DM Health Care Limited service” or “contract of service”. The Hon'ble Karnataka High Court in the case of CIT vs. Manipal Health Systems (P.) Ltd, 375 ITR 509 (Kar.) has held as under: “13. To decide the relationship of employer and employee we have to examine whether the contract entered into between the parties is a 'contract for service' or a 'contract of service'. There are multi-factor tests to decide this question. Independence test, control test, intention test are some of the tests normally ad…

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

…e have to examine whether the contract entered into between the parties is a “contract for DCIT (TDS) vs. Aster DM Health Care Limited service” or “contract of service”. The Hon'ble Karnataka High Court in the case of CIT vs. Manipal Health Systems (P.) Ltd, 375 ITR 509 (Kar.) has held as under: “13. To decide the relationship of employer and employee we have to examine whether the contract entered into between the parties is a 'contract for service' or a 'contract of service'. There are multi-factor tests to decide this question. Independence test, control test, intention test are some of the tests normally ad…

DEPUTY COMMISSIONER OF INCOME TAX(TDS), KOCHI, 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

…e have to examine whether the contract entered into between the parties is a “contract for DCIT (TDS) vs. Aster DM Health Care Limited service” or “contract of service”. The Hon'ble Karnataka High Court in the case of CIT vs. Manipal Health Systems (P.) Ltd, 375 ITR 509 (Kar.) has held as under: “13. To decide the relationship of employer and employee we have to examine whether the contract entered into between the parties is a 'contract for service' or a 'contract of service'. There are multi-factor tests to decide this question. Independence test, control test, intention test are some of the tests normally ad…

DEPUTY COMMISSIONER OF INCOME TAX(TDS), KOCHI, 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

…e have to examine whether the contract entered into between the parties is a “contract for DCIT (TDS) vs. Aster DM Health Care Limited service” or “contract of service”. The Hon'ble Karnataka High Court in the case of CIT vs. Manipal Health Systems (P.) Ltd, 375 ITR 509 (Kar.) has held as under: “13. To decide the relationship of employer and employee we have to examine whether the contract entered into between the parties is a 'contract for service' or a 'contract of service'. There are multi-factor tests to decide this question. Independence test, control test, intention test are some of the tests normally ad…

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)

…herefore, opined that the department does not have individual materials to reassess the income of consultant doctors. 18. The assessee had also relied upon the decision of Hon’ble Karnataka High Court in the case of CIT vs Manipal Health Systems P Ltd [2015] 375 ITR 509 (kar). The Hon’ble High Court has considered a similar issue in light of survey conducted and assessment order passed u/s. 201(1) and 201(1A) of the Act, and after considering relevant facts held that mere providing of non-competition clause in agreement should not invalidate nature of profession. The relevant facts of the High Court are held as…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA 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…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA Nos.5318 to 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18 Asst. Commissioner of Vs M/s Escort heart Institute and Income Tax, Research Centre Ltd. Circle-74(1), Okhla Road, South Delhi, Laxmi Nagar, Delhi-110025 New Delhi-110092 (REVENUE) (ASSESSEE) PAN No. AAACE8731F Revenue by : ** Assessee by : Sh. R.M. Mehta, CA Date of Hearing: 10.05.2022 Date of Pronouncement: 27.06.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: ** The Revenue filed letter o…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA Nos.5318 to 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18 Asst. Commissioner of Vs M/s Escort heart Institute and Income Tax, Research Centre Ltd. Circle-74(1), Okhla Road, South Delhi, Laxmi Nagar, Delhi-110025 New Delhi-110092 (REVENUE) (ASSESSEE) PAN No. AAACE8731F Revenue by : ** Assessee by : Sh. R.M. Mehta, CA Date of Hearing: 10.05.2022 Date of Pronouncement: 27.06.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: ** The Revenue filed letter o…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA Nos.5318 to 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18 Asst. Commissioner of Vs M/s Escort heart Institute and Income Tax, Research Centre Ltd. Circle-74(1), Okhla Road, South Delhi, Laxmi Nagar, Delhi-110025 New Delhi-110092 (REVENUE) (ASSESSEE) PAN No. AAACE8731F Revenue by : ** Assessee by : Sh. R.M. Mehta, CA Date of Hearing: 10.05.2022 Date of Pronouncement: 27.06.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: ** The Revenue filed letter o…

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

…x could be collected invoking the provisions under Section 201 (1) and 201(1A) of the Act. Placing reliance on the Co- ordinate bench decision of this Court in the case of Commissioner of Income-tax vs. Manipal Health Systems (P.) Ltd., reported in (2015) 375 ITR 509 (Karnataka), it was argued that the ‘in-house consultant doctors’ cannot be construed as ‘salaried doctors’. Reliance is also placed on the following judgments. - 9 - 1. CIT vs. Apollo Hospitals International Ltd., reported in (2014) 44 taxmann.com 368 (Gujarat); 2. CIT vs. Yashoda Super Speciality Hospital report…

ASST.C.I.T., BANGALORE vs. M/S HOSMAT HOSPITAL PVT. LTD.,, BANGALORE

In the result, the appeals filed by the revenue are also dismissed

ITA 879/BANG/2014[2011-12]Status: DisposedITAT Bangalore11 Aug 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri S.Annamalai, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, JCIT(DR)
Section 133ASection 192Section 194JSection 201Section 201(1)

…relationship of employer and employee, it is to be examined whether the contract entered into between the parties is ‘contract for service’ or ‘contract of service’. The Hon'ble jurisdictional High Court in the case of CIT vs. Manipal Health System (P) Ltd. (375 ITR 509) vide para.13 of the judgment held as follows: “13. To decide the relationship of employer and employee we have to examine whether the contract entered into between the parties is a ‘contract for service’ or a ‘contract of service’. There are multi-factor tests to decide this question. Independence test, control test, intention test are some of…

M/S HOSMAT HOSPITAL PVT. LTD.,,BANGALORE vs. ACIT, BANGALORE

In the result, the appeals filed by the revenue are also dismissed

ITA 576/BANG/2014[2013-14]Status: DisposedITAT Bangalore11 Aug 2016AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri S.Annamalai, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, JCIT(DR)
Section 133ASection 192Section 194JSection 201Section 201(1)

…relationship of employer and employee, it is to be examined whether the contract entered into between the parties is ‘contract for service’ or ‘contract of service’. The Hon'ble jurisdictional High Court in the case of CIT vs. Manipal Health System (P) Ltd. (375 ITR 509) vide para.13 of the judgment held as follows: “13. To decide the relationship of employer and employee we have to examine whether the contract entered into between the parties is a ‘contract for service’ or a ‘contract of service’. There are multi-factor tests to decide this question. Independence test, control test, intention test are some of…

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CIT v. Manipal Health Systems (P.) Ltd. (375 ITR 509) — Cited in 22 Judgments | BharatTax