Case Law Details
Case Name : Sibia Healthcare Pvt. Ltd. Vs DCIT (ITAT Chandigarh)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Chandigarh
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Sibia Healthcare Pvt. Ltd. Vs DCIT (ITAT Chandigarh)
Software-Generated Patient Data Found Unreliable- Faulty Hospital Software Can’t Inflate Revenue – ₹391 Lakh Addition in Sibia Healthcare Remanded for De Novo Assessment
Assessee, a healthcare institution, was subjected to survey action u/s 133A during which certain documents were impounded. These documents contained monthly sheets giving total number of OPD & IPD patients treated at the hospital. As per these sheets, 50,538 OPD patients & 11,358 IPD patients were shown t
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