Bench: The Hon'Ble Mr. Justice Ravi Malimath
TDS provisions in respect of 40% of 5 payments made to the doctors as envisaged under Section 194J of the Act. Therefore, an amount of Rs.65,32,000/- was disallowed by invoking Section 40(a)(ia) of the Act. On the very same reason, an amount of Rs.45,69,998/- was disallowed on account of operation management service charges