INCOME- TAX v. DR.K.K.SHAH

135 ITR 146High Court1982#22547 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2025.

Sections most often in play

Section 132(4)Section 133ASection 143(3)Section 194JSection 2(13)Section 2(31)Section 2(36)Section 250

Judgments citing INCOME- TAX v. DR.K.K.SHAH

KETY MEDICARE CENTRE,DAHANU vs. ACIT CC-2, THANE, THANE

In the result, the appeal of the assessee bearing ITA No

ITA 4089/MUM/2024[AY 2019-20]Status: DisposedITAT Mumbai10 Feb 2025

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeekety Medicare Centre Vs Acit Cc-2, Thane Kety Nagar, Jawhar Road, Ashar It Park, Thane-400 604 Dahanu – 401 602 Pan : Aabfk7498M Appellant Respondent

For Appellant: Shri Mani JainFor Respondent: Shri Hemanshu Joshi (SR DR)
Section 133ASection 143(3)Section 250Section 44A

…the purpose of section 194J and not otherwise. The Court has also taken a cognizance that the medical profession cannot be rendered by a corporate enterprise. It also taken noted that decision of Hon’ble Gujrat High Court in the case of CIT vs. Dr. K. K. Shah 135 ITR 146 (Guj) wherein it was held that where a group of doctors were doing business, the same would come under the ambit of business activity. With such findings, Hon’ble Court held that the hospital which is corporate company in nature, would be covered under the professional services for the limited point of deduction of tax u/s 194J. However, where th…

TTK HEALTHCARE TPA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

ITA/303/2013HC Karnataka12 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 133ASection 194JSection 201Section 201(1)Section 260Section 260A

…X’, (1997 225 ITR 936 (GUJARAT), ‘COMMISSIONEROF INCOME-TAX VS. UPASANA HOSPITAL’, (1996) 89 TAXMAN 525 (KERALA), ‘SRI.LAKSHMI TRUST VS. COMMISSIONER OF INCOME-TAX’, (1995) 53 ITD 528 (BANGALORE), ‘COMMISSIONER OF INCOME- TAX VS. DR.K.K.SHAH’, (1982) 135 ITR 146 (GUJARAT), ‘COMMISSIONER OF CENTRAL EXCISE VS. RATAN MELTING AND WIRE INDUSTRIES’, (2008) 17 STT 103 (SC), ‘UCO BANK VS. COMMISSIONER OF INCOME-TAX’, (1999) 104 15 TAXMAN 547 (SC), ‘BEN GORM NILGIRI PLANTATIONS CO. CONOOR (NILGIRIS) AND OTHERS VS. SALES TAX OFFICER (1964) 15 STC 753, ‘ COMMISSIONER OF INCOME-TAX…

The Commissioner of Income Tax-I, vs. M/s. Celestial Laboratories Limited,

In the result, the appeal is disposed of

ITTA/303/2013HC Telangana17 Jul 2013
Section 133ASection 194JSection 201Section 201(1)Section 260Section 260A

…X’, (1997 225 ITR 936 (GUJARAT), ‘COMMISSIONEROF INCOME-TAX VS. UPASANA HOSPITAL’, (1996) 89 TAXMAN 525 (KERALA), ‘SRI.LAKSHMI TRUST VS. COMMISSIONER OF INCOME-TAX’, (1995) 53 ITD 528 (BANGALORE), ‘COMMISSIONER OF INCOME- TAX VS. DR.K.K.SHAH’, (1982) 135 ITR 146 (GUJARAT), ‘COMMISSIONER OF CENTRAL EXCISE VS. RATAN MELTING AND WIRE INDUSTRIES’, (2008) 17 STT 103 (SC), ‘UCO BANK VS. COMMISSIONER OF INCOME-TAX’, (1999) 104 15 TAXMAN 547 (SC), ‘BEN GORM NILGIRI PLANTATIONS CO. CONOOR (NILGIRIS) AND OTHERS VS. SALES TAX OFFICER (1964) 15 STC 753, ‘ COMMISSIONER OF INCOME-TAX…

INCOME- TAX v. DR.K.K.SHAH (135 ITR 146) — Cited in 3 Judgments | BharatTax