THE COMMISSIONER OF INCOME TAX, KOLKATA -XX, KOLKATA vs. THE MAYFAIR HOSPITAL

The appeal stands dismissed and the substantial questions of law

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 2Nd March, 2023 Appearance : Mr. Amit Sharma, Adv. …For Appellant The Court : - This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 30.5.2012 Passed By The Learned Income Tax Appellate Tribunal “A” Bench, Kolkata In I.T.A. No. 193/Kol/2012 For The Assessment Year 2008-2009. The Revenue Has Suggested The Following Substantial Questions Of Law For Consideration:- I) Whether On The Facts & In The Circumstances Of The Case, The Learned Income Tax Appellate Tribunal Erred In Deleting The Addition Incurred By The Hospital For Doctor’S Charges, Pathology Charges, Doctor’S Fees & Commission Payment Under Section 40(A)(Ia) Read With Section 194 Of The Income Tax Act, 1961? Ii) Whether The Provision Can Exempt Those Deductors Who Make Payment To Its Clients Within A Previous Year But Not Comply With The Tds Provisions In Terms Of Chapter-Xvii-B Out Of Purview Of Section 40(A)(Ia) Of The Income Tax Act, 1961 ?

Section 194 of the Income Tax Act, 1961? II) Whether the provision can exempt those deductors who make payment to its clients within a previous year but not comply with the TDS