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
133A
was conducted in the case of M/s. BGS Medical
Foundation, known as BGS Appolo Hospital, Mysuru on
16.03.2007. As a result of the survey, it came to light,
that the hospital has not deducted taxes as required
under the TDS provisions in respect of 40% of
5
payments made to the doctors as envisaged under
Section 194J
