Secret reference fees paid by diagnostic centre to Doctors is liable to TDS

These appeals at the instance of the assessee are directed against the consolidated order of the CIT(A) dated 17/06/2016, in relation to the assessment years 2005-06,2006-07 and 2007-08. The order of the CIT(A) arise out of the orders passed u/s. 201 and 201(1A) of the I.T. Act. 2. Since common issue is raised in these appeals, they were heard together and disposed of by this consolidated order. 3. Grounds raised are identical in all the assessment years, hence grounds pertaining to assessment year 2005-06 are reproduced below: 1. The order of the learned Commissioner of Income Tax(Appeals) in...