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

Kety Medicare Centre, Dahanu vs. ACIT CC-2, Thane

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

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

…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…