Kerala HC Directs disposal of Appeals on Section 192 or 194J TDS Deduction for Doctors

Amrita Institute of Medical Sciences And Research Centre Vs ITO (TDS) (Kerala High Court) The Kerala High Court addressed a writ petition filed by Amrita Institute of Medical Sciences And Research Centre challenging assessment orders (Ext.P1 and Ext.P2) for the assessment years 2017-18 and 2018-19. The core issue in the appeals (Ext.P3 and Ext.P5) preferred by the petitioner, a super specialty hospital registered under Section 12A of the Income Tax Act, revolved around the appropriate section for Tax Deducted at Source (TDS) on payments made to doctors engaged by the hospital. Specifically, th...