Diagnostic Labs to deduct TDS on discount given to hospitals/laboratories U/s. 194H

Brief of the case: In the case of M/s DDRC SRL Diagnostic P Ltd. Vs. ITO Mumbai Bench of ITAT have held that If the hospitals/laboratories act as mere link between the assessee and patients, then the discount given by the assessee would definitely fall under the category of “Commission” liable for deduction u/s 194H of the Act. Assessee is engaged in the business of running diagnostic laboratories. ITAT further held that If any of the laboratories is dedicated only for the assessee, then the discount paid to such kind of laboratories would fall in the category of “Commission” only, sin...