Case Law Details
Case Name : DCIT (TDS) Vs Asian Heart Institute & Research Centre Pvt. Ltd. (ITAT Mumbai)
Related Assessment Year : 2008-09, 2009-10, 2010-11 & 2011-12
Courts :
All ITAT ITAT Mumbai
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Brief Facts of the Assessee:
- Appeal filed by Assessee – The Assessee is a company incorporated under the provisions of Companies Act, 1956 and is engaged in running a Super Specialty Cardiac hospital. The assessee employs two types of Doctors, viz. Full time Consultants (herewith “FTCs) and Panel Doctors. FTCs were paid professional fee, on which assessee deducted tax at source in terms of the provisions of section 194J of the Income Tax Act, 1961. The Assessing Officer (herewith “the A
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