TTK HEALTHCARE TPA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

77 ITR 518 (SC), ‘GE INDIA TECHNOLOGY CEN. (P.) LTD. VS. CIT’, (2010) 193 TAXMAN 234 (SC) and ‘CIT VS. TARA AGENCIES’, (2007) 162 TAXMAN 337 (SC). SUBMISSIONS ON BEHALF OF THE REVENUE: 10. On the other hand, learned counsel for the revenue submitted that Section 194J refers to “person” and therefore, includes the assessee and cannot be confined

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA