THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD
The appeal is disposed off accordingly
ITTA/209/2010HC Telangana16 Jul 2025
Bench: The Hon'Ble Mr. Justice Ravi Malimath
Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40
TDS cannot be
disallowed u/s. 40(a)(ia) of the Act as the
provisions of Section 11 of the Act was
applicable to the assessee?
ii. Whether the Tribunal was correct in
holding
that
professional
fee
of
Rs.45,69,998/- paid to Apollo Hospital for
managing
and
running
BGS
Medical
Foundation would not attract Section 194J
