Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
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ITAT upheld the CIT(A)'s determination that the impugned payments by the assessee-hospital to the doctors constituted professional fees and not salaries, finding the contractual relationship to be that of independent professionals (doctors free to practice elsewhere, not entitled to provident fund or terminal benefits, and not exclusively engaged). Revenue failed to controvert these factual findings; accordingly, the Tribunal held that withholding under s.192 was inapplicable and the provisions of ss.201(1)/201(1A) could not be invoked to fasten liability on the assessee. The AO's demand based on salary treatment was set aside and the appeal allowed in favour of the assessee-hospital.
ITAT upheld the CIT(A)'s determination that the impugned payments by the assessee-hospital to the doctors constituted professional fees and not salaries, finding the contractual relationship to be that of independent professionals (doctors free to practice elsewhere, not entitled to provident fund or terminal benefits, and not exclusively engaged). Revenue failed to controvert these factual findings; accordingly, the Tribunal held that withholding under s.192 was inapplicable and the provisions of ss.201(1)/201(1A) could not be invoked to fasten liability on the assessee. The AO's demand based on salary treatment was set aside and the appeal allowed in favour of the assessee-hospital.
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