INCOME TAX OFFICER(TDS), ALAPPUZHA vs. MUTHOOT HEALTH CARE PRIVATE LIMITED, KOZHENCHERRY
Accordingly, we decline to interfere with the same. Thus, Ground No.1 to 4 raised by the Revenue are dismissed
ITA 517/COCH/2025[2018-19]Status: DisposedITAT Cochin27 Oct 2025AY 2018-19
Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)
For Appellant: Smt. Leena Lal, Sr. DRFor Respondent: Shri Thomson Thomas, CA
Section 192Section 194Section 194(2)Section 194JSection 201Section 201(1)Section 250
Assessment Year 2018-2019
‘AO’] concluded that the payments made by the Assessee to the Doctors were subject to withholding the tax under section 194(2) of the Act. Since the Assessee had failed to deduct tax under the said section, the Assessee has been treated as ‘Assessee