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4 results for “TDS”+ Section 194Gclear

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Key Topics

Section 2(24)(ix)5 Section 194J4 TDS4 Section 143(3)3 Section 194B3 Section 2633 Section 1923 Business Income3 Revision u/s 2633 Section 56(2)(ib)

DCIT , TDS CIRCLE , COIMBATORE vs. M/S KOVAI MEDICAL CENTRE AND HOSPITAL LIMITED , COIMBATORE

In the result, appeal filed by the revenue is dismissed

ITA 1004/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 Apr 2023AY 2015-2016

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1004/Chny/2022 िनधा"रण वष" / Assessment Year: 2015-16 Deputy Commissioner Of M/S. Kovai Medical Centre & Income Tax, V. Hospital Limited, Tds Circle, 99 Avinashi Road, Coimbatore. Coimbatore - 641 014. [Pan: Aaack-9192-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit -Dr ""यथ" क" ओर से/Respondent By : Shri. Vikram Vijayaraghavan, Advocate

For Appellant: Shri. M. Rajan, CIT -DRFor Respondent: Shri. Vikram Vijayaraghavan, Advocate

Section 133ASection 192Section 194CSection 194JSection 201(1)

TDS) vs APOLLO HOSPITALS INTERNATIONAL LTD. reported in (2013 (359) ITR 78) (Gujarat) has taken a similar view that the consultant doctors were not getting salary, but the payment to them was in the nature of professional fees liable to deduction under Section 194G

DCIT , TDS CIRCLE , COIMBATORE vs. M/S KOVAI MEDICAL CENTRE AND HOSPITAL LIMITED , COIMBATORE

DCIT , TDS CIRCLE , COIMBATORE vs. M/S KOVAI MEDICAL CENTRE AND HOSPITAL LIMITED , COIMBATORE

DY. CIT, CENTRAL CIRCLE-2, , COIMBATORE vs. M/S POOJA MARKETING, MALAD

DY. CIT, CENTRAL CIRCLE-2, , COIMBATORE vs. M/S POOJA MARKETING, MALAD

DCIT CENTRAL CIRCLE-2, , COIMBATORE vs. M/S MARUTI ENTERPRISES, MUMBAI