Hosmat Hospital (P) Ltd. v. ACIT

440 ITR 149High Court2022#20990 most cited
4

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

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 Hosmat Hospital (P) Ltd. v. ACIT

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

…1 ITA No.160, 161, 162, 163/Coch/2025 DCIT (TDS) vs. Aster DM Health Care Limited IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM ITA No.160, 161, 162 & 163/Coch/2025 Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 Deputy Commissioner of Income Tax (TDS) .......... Appellant Kochi. vs. Aster DM Healthcare Limited .......... Respondent IX/475L, Aster Medcity Kuttisahib Road, Near Kothad Bridge, South Chittoor Cheranalloor, Kochi, Kerala – 682027. PAN: AACCD7912K Appellant by: Shri R. Krishnan, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Heari…

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

…1 ITA No.160, 161, 162, 163/Coch/2025 DCIT (TDS) vs. Aster DM Health Care Limited IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM ITA No.160, 161, 162 & 163/Coch/2025 Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 Deputy Commissioner of Income Tax (TDS) .......... Appellant Kochi. vs. Aster DM Healthcare Limited .......... Respondent IX/475L, Aster Medcity Kuttisahib Road, Near Kothad Bridge, South Chittoor Cheranalloor, Kochi, Kerala – 682027. PAN: AACCD7912K Appellant by: Shri R. Krishnan, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Heari…

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

…1 ITA No.160, 161, 162, 163/Coch/2025 DCIT (TDS) vs. Aster DM Health Care Limited IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM ITA No.160, 161, 162 & 163/Coch/2025 Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 Deputy Commissioner of Income Tax (TDS) .......... Appellant Kochi. vs. Aster DM Healthcare Limited .......... Respondent IX/475L, Aster Medcity Kuttisahib Road, Near Kothad Bridge, South Chittoor Cheranalloor, Kochi, Kerala – 682027. PAN: AACCD7912K Appellant by: Shri R. Krishnan, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Heari…

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

…1 ITA No.160, 161, 162, 163/Coch/2025 DCIT (TDS) vs. Aster DM Health Care Limited IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM ITA No.160, 161, 162 & 163/Coch/2025 Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 Deputy Commissioner of Income Tax (TDS) .......... Appellant Kochi. vs. Aster DM Healthcare Limited .......... Respondent IX/475L, Aster Medcity Kuttisahib Road, Near Kothad Bridge, South Chittoor Cheranalloor, Kochi, Kerala – 682027. PAN: AACCD7912K Appellant by: Shri R. Krishnan, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Heari…

Hosmat Hospital (P) Ltd. v. ACIT (440 ITR 149) — Cited in 4 Judgments | BharatTax