Matter set aside as facts not examined properly by lower authorities

Bhatia General Hospital Vs ITO (ITAT Mumbai) ITAT Mumbai set aside the matter for fresh adjudication as none of the aspects and the relevant facts have been properly looked into and examined by the lower authorities Facts- The assessee has contended that, as per the Memorandum of Understanding (MOU) with M/s. Bombay MRI Pvt. Ltd (MRI company), the assessee was only supervising and collecting the MRI charges from the patients at the Hospital for the purpose of effectively ensuring supervision and control of the prices and timely collections on behalf of the MRI company. It has been claimed that...