INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN
Appeal is allowed
ITA 45/DDN/2024[2012-13]Status: DisposedITAT Dehradun13 Jun 2025AY 2012-13
Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr
Section 11Section 12ASection 194Section 194JSection 2(15)Section 40
193 & 194 were applicable. The Assessing Officer held that in relation to the following payments, the assessee has failed to deduct
TDS :- i) Payment made to Mrs. Suchita Chougule (architect)-Rs.52,550/- ii) Legal fees to Khona & Kayser (Solicitors)
- Rs.52,227/- iii) Professional fees to Dr. Bajaj(Radiologist)
-Rs.95,830/- iv) Consultancy fees to Deepak Bhadra Rs.38,540/-
Dr.Kotkar Rs.32
