Case Law Details
Case Name : ITO Vs. Balabhai Nanavati Hospital (ITAT Mumbai)
Related Assessment Year : 2007- 08 to 2012- 13
Courts :
All ITAT ITAT Mumbai
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ITO Vs. Balabhai Nanavati Hospital (ITAT Mumbai)
The facts are that the assessee hospital has been making annual maintenance contract in respect to equipments like X-ray Machines, HD dialysis machines, CT Scanner, Olympus Endoscopes, MRI Scanner, Axiomo arties FC and other medical equipments and it is making payments as per regular AMC’s and at the time of payment it is deducting TDS as per the provisions of section 194C of the Act. The learned counsel for the assessee before us stated that in earlier years Revenue has never raised this issue and accepted the position of the assessee. He sta...
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Author Bio
sir i want know there is necessity of cutting of TDS on Medical Equipment