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
194J of the Act. Accordingly, these grounds of appeal
4
Assessment Year 2018-2019
are allowed.
6. As a result, the appeal of the appellant is allowed.”
9. On perusal of the above, it is clear that the Ld. CIT(A) has on examining the arrangement between the Assessee and the doctors, came to a conclusion that in the facts
